2024 (7) TMI 1491

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....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 consideration, the issue essentially pertains to t....

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....at 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. 4. Bearing in mind the aforesaid stand raised, we ....