https://www.taxtmi.com/caselaws?id=64767 The article examines tax treatment under sections 43B, 37(3A), 41(1) and 215 across several deduction and disallowance disputes. It notes that a taxpayer cannot apply different accounting methods to parts of the same composite sales transaction, while unpaid purchase tax remained hit by section 43B; employer contributions to provident fund, family pension, ESI and superannuation fund were treated as outside section 43B on the facts, and hire-purchase sales tax was deferred until maturity. It also distinguishes advertising and publicity expenses from items such as signboards, export-order commission, gifts and repairs, and states that a unilateral write-back of excise duty provision did not amount to cessation of liability where the dispute continued. 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 The article examines tax treatment under sections 43B, 37(3A), 41(1) and 215 across several deduction and disallowance disputes. It notes that a taxpayer cannot apply different accounting methods to parts of the same composite sales transaction, while unpaid purchase tax remained hit by section 43B; employer contributions to provident fund, family pension, ESI and superannuation fund were treated as outside section 43B on the facts, and hire-purchase sales tax was deferred until maturity. It also distinguishes advertising and publicity expenses from items such as signboards, export-order commission, gifts and repairs, and states that a unilateral write-back of excise duty provision did not amount to cessation of liability where the dispute continued. Case-Laws Income Tax Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64767