Sec. 43B of Income Tax Act, 1961—Business Disallowance—If the claim is not allowable as the deduction u/s 28 to 42 then the question of invoking the provisions of section 43B either for disallowance or for claiming the deduction on the event of payment does not arise as the provisions of Section 43B are only restrictive in nature and not an enabling provision and if f the claim is otherwise not allowable as deduction then the same cannot be allowed by invoking the provisions of Section 43B - DEN FUTURISTIC CABLE NETWORKS (P) LTD. V/s ITO - [2020] 206 TTJ 007 (UO)(ITAT-JAIPUR)