https://www.taxtmi.com/caselaws?id=64004 The Tribunal partially allowed the appeal, upholding the disallowance of sales-tax deductions under section 43B but allowing the assessee's claim regarding the inclusion of commission payments for disallowance under section 37(3B). The retrospective application of Explanation 2 to section 43B from 1-4-1984 was deemed inapplicable to assessment years 1984-85 to 1987-88, resulting in the disallowance of Rs. 41,902. The Tribunal emphasized that deductions for statutory liabilities should only be claimed in the year of actual payment, as per the decisions in Sanghi Motors and Srikakollu Subba Rao & Co. v. Union of India. en-us Mon, 10 Dec 1990 00:00:00 +0530 Thu, 03 Feb 2011 10:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64004 The Tribunal partially allowed the appeal, upholding the disallowance of sales-tax deductions under section 43B but allowing the assessee's claim regarding the inclusion of commission payments for disallowance under section 37(3B). The retrospective application of Explanation 2 to section 43B from 1-4-1984 was deemed inapplicable to assessment years 1984-85 to 1987-88, resulting in the disallowance of Rs. 41,902. The Tribunal emphasized that deductions for statutory liabilities should only be claimed in the year of actual payment, as per the decisions in Sanghi Motors and Srikakollu Subba Rao & Co. v. Union of India. Case-Laws Income Tax Mon, 10 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64004