https://www.taxtmi.com/highlights?id=94837 ITAT partly allowed the assessee's appeal for statistical purposes. On disallowance u/s 43B relating to bonus and employee payments, ITAT held that if no deduction was claimed in A.Y. 2022-23 and the liability was actually paid in the year under appeal, the AO shall allow the deduction on payment basis after verification. Regarding the addition towards provisions written back, ITAT directed the AO to verify whether the corresponding amount had already been added to income and taxed in A.Y. 2022-23. If so, no further addition shall be made in the year under appeal. en-us Mon, 08 Dec 2025 08:31:21 +0530 Mon, 08 Dec 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94837 ITAT partly allowed the assessee's appeal for statistical purposes. On disallowance u/s 43B relating to bonus and employee payments, ITAT held that if no deduction was claimed in A.Y. 2022-23 and the liability was actually paid in the year under appeal, the AO shall allow the deduction on payment basis after verification. Regarding the addition towards provisions written back, ITAT directed the AO to verify whether the corresponding amount had already been added to income and taxed in A.Y. 2022-23. If so, no further addition shall be made in the year under appeal. Highlights Income Tax Mon, 08 Dec 2025 08:31:21 +0530 https://www.taxtmi.com/highlights?id=94837