Deduction U/s 43B Shall Be Allowed If Assessee Has Claimed Such Deduction On Payment Basis: Rajkot ITAT

The Rajkot ITAT held that the claim of the assessee cannot be denied as it was not reported in the tax audit report, especially in the circumstances where other evidence is available on record...

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,Gujarat High Court ,Judicial Member ,Waseem Ahmed ,Accountant Member ,Rajkot Itat ,Assessee ,Tax Audit Report ,Reduction ,Payment ,Section 43b Income Tax Act ,Evidence Document ,