https://www.taxtmi.com/caselaws?id=10590 The High Court ruled in favor of the assessee, stating that the provisions of section 43B of the Income-tax Act, 1961 were not applicable in the case where the sales tax amount collected was paid within the required timeframe to the Sales Tax Department. The judgment was delivered in favor of the assessee, with no costs awarded in the matter. en-us Tue, 21 Dec 2004 00:00:00 +0530 Sat, 18 Jul 2009 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10590 The High Court ruled in favor of the assessee, stating that the provisions of section 43B of the Income-tax Act, 1961 were not applicable in the case where the sales tax amount collected was paid within the required timeframe to the Sales Tax Department. The judgment was delivered in favor of the assessee, with no costs awarded in the matter. Case-Laws Income Tax Tue, 21 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10590