43B disallowances - Write back in subsequent years

This discussion addresses a common tax query regarding expenses disallowed under Section 43B, such as bonus payments. When a company writes back a previously disallowed liability in a subsequent financial year, questions arise on how to adjust the Profit and Gains from Business or Profession (PGBP) in the Income Tax Return (ITR). The core issue is how to reduce the additional income recognised in the current year, given it was already disallowed in a prior year.