Local Body Tax (LBT) - claimed as deductible u/s 43B - said ...
Local Body Tax Deductible u/s 43B Despite Being Related to a Prior Period.
March 13, 2019
Case Laws Income Tax AT
Local Body Tax (LBT) - claimed as deductible u/s 43B - said amount was paid during the year under consideration, though it related to prior period - Merely because no provision was made in the earlier years deduction cannot be denied u/s 43B
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