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

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.