https://www.taxtmi.com/caselaws?id=205264 The court held that the extension of time for filing a return under Section 139(1) of the Income Tax Act automatically extends the due date for the purpose of Section 43B. The assessee benefited from the extended due date, allowing sales tax paid within the extended period to be deductible. The court dismissed the appeal, affirming that the extension granted by the Assessing Officer effectively changes the original due date for all purposes, including Section 43B. en-us Thu, 24 Feb 2011 00:00:00 +0530 Fri, 21 Dec 2012 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205264 The court held that the extension of time for filing a return under Section 139(1) of the Income Tax Act automatically extends the due date for the purpose of Section 43B. The assessee benefited from the extended due date, allowing sales tax paid within the extended period to be deductible. The court dismissed the appeal, affirming that the extension granted by the Assessing Officer effectively changes the original due date for all purposes, including Section 43B. Case-Laws Income Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205264