2024 (7) TMI 1491

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....e Appellant : Mr. Manuj Sabharwal, Ms. Shalini and Mr. Sudip Lodh, Advs. For the Respondent : Mr. Sanjeev Menon, JSC for Mr. Zoheb Hossain, SSC. ORDER 1. This appeal is directed against the order dated 18 January 2023 passed by the Income Tax Appellate Tribunal ["ITAT"] for Assessment Year ["AY"] 2016-2017. As would be evident from the questions of law which are proposed for our considera....

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....the appellant contends that although the Swachh Bharat Cess was shown under the category of "write off of sundry balances", it essentially related to amounts paid as cess by the assessee / appellant in the year in question. According to learned counsel, the ITAT has for the first time proceeded to advert to Section 43B(a) of the Income Tax Act, 1961 ["Act"] and allowed the disallowance altogether.....