https://www.taxtmi.com/caselaws?id=71413 Section 43B did not authorise disallowance of a sales tax liability for March where the relevant sales tax law made it statutorily payable only in April, after the close of the accounting year. Because the amount was carried in the sales-tax account, no provision was made in the profit and loss account, and no deduction was claimed in that year, there was no basis to add it back under section 43B. The addition was therefore deleted in favour of the assessee. en-us Fri, 16 Sep 1988 00:00:00 +0530 Sat, 23 Apr 2011 12:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71413 Section 43B did not authorise disallowance of a sales tax liability for March where the relevant sales tax law made it statutorily payable only in April, after the close of the accounting year. Because the amount was carried in the sales-tax account, no provision was made in the profit and loss account, and no deduction was claimed in that year, there was no basis to add it back under section 43B. The addition was therefore deleted in favour of the assessee. Case-Laws Income Tax Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71413