https://www.taxtmi.com/caselaws?id=782986 The ITAT Delhi partly allowed the assessee's appeal for statistical purposes. On the disallowance u/s 43B relating to bonus payable and employee payments, the Tribunal held that if no deduction for the same liability was claimed in AY 2022-23 and the amount was actually paid in the year under appeal, the AO shall allow the deduction on a payment basis after verification. Regarding the addition towards provisions written back, the Tribunal directed the AO to verify whether the corresponding provision had already been added to income and taxed in AY 2022-23; if so, no further addition would be warranted in the year under appeal. en-us Thu, 27 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782986 The ITAT Delhi partly allowed the assessee's appeal for statistical purposes. On the disallowance u/s 43B relating to bonus payable and employee payments, the Tribunal held that if no deduction for the same liability was claimed in AY 2022-23 and the amount was actually paid in the year under appeal, the AO shall allow the deduction on a payment basis after verification. Regarding the addition towards provisions written back, the Tribunal directed the AO to verify whether the corresponding provision had already been added to income and taxed in AY 2022-23; if so, no further addition would be warranted in the year under appeal. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782986