9911796707
TMI Blog2024 (7) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... were placed in the category of write off of sundry balances - ITAT held as assessee has failed to demonstrate that the amount was actually paid during the year in terms of section 43B(a), therefore we uphold the disallowance 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 the deduction which is now being claimed by the assessee in respect of amounts deposited as Swachh Bharat Cess . Undisputedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e / 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 are of the considered opinion that insofar as this aspect is concerned, it would merit reconsideration by the Assessing Officer [ AO ] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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