https://www.taxtmi.com/caselaws?id=71666 Section 43B was held inapplicable to sales tax set-off where the amount formed part of the net liability under the sales tax law and had not yet crystallised for payment; the disallowance on that ground was not sustained. Rule 6D travelling-expense limits were to be computed on the aggregate of all trips in the previous year, not trip-wise, requiring recomputation on the correct basis. Entertainment expenses under section 37(2A) could not be finally determined on the existing record, so the matter was remanded for fresh examination after obtaining details and hearing the assessee. en-us Wed, 05 Feb 1997 00:00:00 +0530 Tue, 26 Apr 2011 13:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71666 Section 43B was held inapplicable to sales tax set-off where the amount formed part of the net liability under the sales tax law and had not yet crystallised for payment; the disallowance on that ground was not sustained. Rule 6D travelling-expense limits were to be computed on the aggregate of all trips in the previous year, not trip-wise, requiring recomputation on the correct basis. Entertainment expenses under section 37(2A) could not be finally determined on the existing record, so the matter was remanded for fresh examination after obtaining details and hearing the assessee. Case-Laws Income Tax Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71666