https://www.taxtmi.com/caselaws?id=793798 Section 43B disallowance could not be sustained for bonus, GST payable and employer's provident fund contribution where the liabilities were paid before the due date for filing the return under section 139(1); the earlier deletion of the adjustment had also attained finality, so the statutory condition for disallowance was not met. Donations funded from CSR expenditure were still eligible for deduction under section 80G where the donations otherwise satisfied that provision, because CSR disallowance under section 37(1) does not control section 80G and the Act contains only limited specific CSR-linked exclusions. The Revenue's challenge failed on both issues. en-us Tue, 16 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793798 Section 43B disallowance could not be sustained for bonus, GST payable and employer's provident fund contribution where the liabilities were paid before the due date for filing the return under section 139(1); the earlier deletion of the adjustment had also attained finality, so the statutory condition for disallowance was not met. Donations funded from CSR expenditure were still eligible for deduction under section 80G where the donations otherwise satisfied that provision, because CSR disallowance under section 37(1) does not control section 80G and the Act contains only limited specific CSR-linked exclusions. The Revenue's challenge failed on both issues. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793798