https://www.taxtmi.com/caselaws?id=414548 The Tribunal partly allowed the appeal, directing the deletion of the disallowance of Rs. 6,21,831 under section 36(1)(va) as the payment was made before the due date of filing the return. The issue of Rs. 9,915 under section 43B was remanded back to the Assessing Officer to verify if it had already been voluntarily disallowed under section 40A(3) to prevent double taxation, as per law. en-us Mon, 08 Nov 2021 00:00:00 +0530 Wed, 10 Nov 2021 07:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414548 The Tribunal partly allowed the appeal, directing the deletion of the disallowance of Rs. 6,21,831 under section 36(1)(va) as the payment was made before the due date of filing the return. The issue of Rs. 9,915 under section 43B was remanded back to the Assessing Officer to verify if it had already been voluntarily disallowed under section 40A(3) to prevent double taxation, as per law. Case-Laws Income Tax Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414548