https://www.taxtmi.com/caselaws?id=68025 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the disallowance of the sales-tax amount under section 43B and the interpretation of the first proviso to section 43B introduced by the Finance Act, 1987. The Tribunal held that the sales-tax liability could not be treated as income and emphasized adopting a view favorable to the assessee in cases of conflicting legal interpretations. en-us Wed, 04 Dec 1991 00:00:00 +0530 Wed, 16 Mar 2011 14:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68025 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the disallowance of the sales-tax amount under section 43B and the interpretation of the first proviso to section 43B introduced by the Finance Act, 1987. The Tribunal held that the sales-tax liability could not be treated as income and emphasized adopting a view favorable to the assessee in cases of conflicting legal interpretations. Case-Laws Income Tax Wed, 04 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68025