https://www.taxtmi.com/caselaws?id=11823 Section 43B of the Income-tax Act did not apply to Central sales tax and State sales tax collected by the assessee where no deduction for those amounts had been claimed. The provision was treated as operating only when a statutory liability is sought to be deducted in computing income; absent any deduction claim, disallowance under section 43B could not be made. On those facts, the tax collections were outside the scope of section 43B, and the issue was answered in favour of the assessee. en-us Thu, 22 May 2003 00:00:00 +0530 Mon, 13 Jan 2014 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11823 Section 43B of the Income-tax Act did not apply to Central sales tax and State sales tax collected by the assessee where no deduction for those amounts had been claimed. The provision was treated as operating only when a statutory liability is sought to be deducted in computing income; absent any deduction claim, disallowance under section 43B could not be made. On those facts, the tax collections were outside the scope of section 43B, and the issue was answered in favour of the assessee. Case-Laws Income Tax Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11823