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        Case ID :
        Income Tax

        ITAT partly allowed the assessee's appeal for statistical...

        ITAT allows deduction on paid bonus under Section 43B, orders verification of provisions written back taxation

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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.
                                ITAT partly allowed the assessee's appeal for statistical purposes. On disallowance u/s 43B relating to bonus and employee payments, ITAT held that if no deduction was claimed in A.Y. 2022-23 and the liability was actually paid in the year under appeal, the AO shall allow the deduction on payment basis after verification. Regarding the addition towards provisions written back, ITAT directed the AO to verify whether the corresponding amount had already been added to income and taxed in A.Y. 2022-23. If so, no further addition shall be made in the year under appeal.
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