Dis allowance u/s 43b
This query is : Resolved
Reghu prasad.R
(Querist)
20 December 2012
if an item coming under sec.43b disallowance , say cess payable is ommited to disallow because of non payment of the same before date of filing return . then what will be its effect in next AY?. is there any problem for not provide disallowance?
Dintakurthi Tirumala
(Expert)
20 December 2012
If such case comes to the scrutiny for such mistake committed assessment year then the AO disallow the same for A.y and re-compute the tax for that year and the same has been allowed in the year actually it paid and re-compute the tax liability.
You already the expense claimed once as per accrual basis so you don't claim that as expense in next year(i.e actual payment year).
Other wise you have another option: file revised return for such mistake made assessment year according to the section 43b Provisions and compute tax and pay different amount of tax now if any payable and then proceed.
My suggestion is if the option to file revised return available then better to file revised return. And then in the next year you have to consider such payment as expense for that year.
OM SAI SRI SAI JAI JAI SAI
You already the expense claimed once as per accrual basis so you don't claim that as expense in next year(i.e actual payment year).
Other wise you have another option: file revised return for such mistake made assessment year according to the section 43b Provisions and compute tax and pay different amount of tax now if any payable and then proceed.
My suggestion is if the option to file revised return available then better to file revised return. And then in the next year you have to consider such payment as expense for that year.
OM SAI SRI SAI JAI JAI SAI
27 December 2012
Claim on the basis of payment and let it be added by the Assessing Officer. Other issues I agree with the expert.
If you filed the return in time then revise your return provided the time limit for revising the return has not expired. Disallow this expenses and pay the tax accordingly
If you filed the return in time then revise your return provided the time limit for revising the return has not expired. Disallow this expenses and pay the tax accordingly
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