https://www.taxtmi.com/caselaws?id=418510 The Tribunal allowed the appeal of the assessee, deleting the additions made under Sections 43B, 40, and 36(1)(va) of the Income Tax Act, finding that the Assessing Officer's additions resulted in double disallowances. The Tribunal held that the disallowance under Section 36(1)(va) should be deleted, considering the due date for filing the return of income, not the payment due date. The judgment was pronounced in open court. en-us Tue, 08 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 07:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418510 The Tribunal allowed the appeal of the assessee, deleting the additions made under Sections 43B, 40, and 36(1)(va) of the Income Tax Act, finding that the Assessing Officer's additions resulted in double disallowances. The Tribunal held that the disallowance under Section 36(1)(va) should be deleted, considering the due date for filing the return of income, not the payment due date. The judgment was pronounced in open court. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418510