https://www.taxtmi.com/caselaws?id=68654 The Appellate Tribunal ITAT Jodhpur allowed the appeal in a case concerning the rectification of an assessment order related to sales-tax expenditure claimed for a different assessment year. Despite the claim not being made in the current year, the tribunal ruled that if the claim was eligible and could not be made in a previous year, it should be allowed in the year it becomes payable as per section 43B. Citing the decision in Berger Paints India Ltd. vs. CIT, the tribunal emphasized deductions under section 43B should be based on actual payment, directing the AO to rectify the order to allow the relief claimed by the appellant. en-us Thu, 19 Oct 2006 00:00:00 +0530 Thu, 26 Jul 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68654 The Appellate Tribunal ITAT Jodhpur allowed the appeal in a case concerning the rectification of an assessment order related to sales-tax expenditure claimed for a different assessment year. Despite the claim not being made in the current year, the tribunal ruled that if the claim was eligible and could not be made in a previous year, it should be allowed in the year it becomes payable as per section 43B. Citing the decision in Berger Paints India Ltd. vs. CIT, the tribunal emphasized deductions under section 43B should be based on actual payment, directing the AO to rectify the order to allow the relief claimed by the appellant. Case-Laws Income Tax Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68654