{"id":56948,"date":"2025-09-29T22:58:12","date_gmt":"2025-09-29T17:28:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=56948"},"modified":"2025-09-29T22:58:12","modified_gmt":"2025-09-29T17:28:12","slug":"payment-u-s-43b","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/payment-u-s-43b\/","title":{"rendered":"payment u\/s 43B"},"content":{"rendered":"<p>Assessee took fraudulent cenvat credit by fake invoices. Admitted the same during search. Upon order of DCGST paid the entire principal amount of duty . Can it ( not interest &amp; penalty) be claimed u\/s 43B or will it be hit by Explanation to section 37 ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1374,1375],"class_list":["post-56948","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-explanation-1-to-section-371","qa_tag-section-43b"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/56948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56948"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56948"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=56948"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=56948"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=56948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}