https://www.taxtmi.com/caselaws?id=385223 The ITAT Hyderabad partly allowed the appellant's appeal, overturning various additions made by the CIT (A) under sections 43B, 36(1)(va), 40(a)(ia), and 14A for the A.Y. 2012-13. The ITAT ruled in favor of the appellant on the grounds that service tax not debited to the P&L account cannot be disallowed under section 43B, employees' contributions to ESI and PF are deductible if paid before the due date, interest payments under section 40(a)(ia) were not applicable, and disallowance under section 14A was unjustified due to the absence of exempt income. en-us Wed, 28 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385223 The ITAT Hyderabad partly allowed the appellant's appeal, overturning various additions made by the CIT (A) under sections 43B, 36(1)(va), 40(a)(ia), and 14A for the A.Y. 2012-13. The ITAT ruled in favor of the appellant on the grounds that service tax not debited to the P&L account cannot be disallowed under section 43B, employees' contributions to ESI and PF are deductible if paid before the due date, interest payments under section 40(a)(ia) were not applicable, and disallowance under section 14A was unjustified due to the absence of exempt income. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385223