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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inclusion of payments to Indian Railways under section 43B alters timing for deductibility, subject to payment.</h1> The amendment, effective 1 April 2017, modifies clause (f) by adding 'employee, or' and inserts clause (g) to treat any sum payable by the assessee to the Indian Railways for the use of railway assets as falling within the provision that conditions deductibility on payment.

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