https://www.taxtmi.com/highlights?id=45119 Local Body Tax (LBT) - claimed as deductible u/s 43B - said amount was paid during the year under consideration, though it related to prior period - Merely because no provision was made in the earlier years deduction cannot be denied u/s 43B en-us Wed, 13 Mar 2019 09:38:13 +0530 Wed, 13 Mar 2019 09:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45119 Local Body Tax (LBT) - claimed as deductible u/s 43B - said amount was paid during the year under consideration, though it related to prior period - Merely because no provision was made in the earlier years deduction cannot be denied u/s 43B Highlights Income Tax Wed, 13 Mar 2019 09:38:13 +0530 https://www.taxtmi.com/highlights?id=45119