https://www.taxtmi.com/caselaws?id=64767 Section 43B treatment turned on actual payment and consistent accounting: sales tax on a composite sale could not be selectively placed on cash basis while sales remained on mercantile basis, whereas employer fund contributions and hire-purchase sales-tax liability were treated differently on the stated facts. Advertising-disallowance rules distinguished customer-identification and export-order commission expenses from publicity-related items; customary gifts, car repairs and investment allowance received specified relief. A unilateral write-back of excise-duty provision did not create taxable remission where the underlying dispute and security continued. Business expenditure and interest computation obtained relief, while specified stock-valuation and credit-balance claims were not accepted. en-us Fri, 29 Apr 1994 00:00:00 +0530 Wed, 09 Feb 2011 17:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64767 Section 43B treatment turned on actual payment and consistent accounting: sales tax on a composite sale could not be selectively placed on cash basis while sales remained on mercantile basis, whereas employer fund contributions and hire-purchase sales-tax liability were treated differently on the stated facts. Advertising-disallowance rules distinguished customer-identification and export-order commission expenses from publicity-related items; customary gifts, car repairs and investment allowance received specified relief. A unilateral write-back of excise-duty provision did not create taxable remission where the underlying dispute and security continued. Business expenditure and interest computation obtained relief, while specified stock-valuation and credit-balance claims were not accepted. Case-Laws Income Tax Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64767