https://www.taxtmi.com/caselaws?id=64952 The appeal involved contesting the deletion of an addition made under section 43B. The Tribunal upheld the disallowance of certain amounts in line with previous court decisions, allowing deductions in the year of payment as per section 43B. However, for payments made within due dates, it was held that Explanation 2 to section 43B does not apply to clause (b) of section 43B, leading to the deletion of disallowance by the CIT(A) in those instances. The Revenue's appeal was partly allowed for statistical purposes. en-us Tue, 26 Feb 1991 00:00:00 +0530 Fri, 11 Feb 2011 13:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64952 The appeal involved contesting the deletion of an addition made under section 43B. The Tribunal upheld the disallowance of certain amounts in line with previous court decisions, allowing deductions in the year of payment as per section 43B. However, for payments made within due dates, it was held that Explanation 2 to section 43B does not apply to clause (b) of section 43B, leading to the deletion of disallowance by the CIT(A) in those instances. The Revenue's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Tue, 26 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64952