https://www.taxtmi.com/caselaws?id=17291 The High Court of Gujarat ruled in favor of the assessee, holding that if unpaid sales tax liability is settled before the due date for filing returns under section 139(1), no addition could be made under section 43B of the Income-tax Act. This decision aligned with previous interpretations by the Supreme Court and High Court, emphasizing that taxpayers fulfilling their obligations within specified timelines should not face undue penalties. The judgment favored the assessee and opposed the Revenue, ensuring fair treatment for compliant taxpayers. en-us Tue, 03 Feb 1998 00:00:00 +0530 Mon, 21 Sep 2009 13:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17291 The High Court of Gujarat ruled in favor of the assessee, holding that if unpaid sales tax liability is settled before the due date for filing returns under section 139(1), no addition could be made under section 43B of the Income-tax Act. This decision aligned with previous interpretations by the Supreme Court and High Court, emphasizing that taxpayers fulfilling their obligations within specified timelines should not face undue penalties. The judgment favored the assessee and opposed the Revenue, ensuring fair treatment for compliant taxpayers. Case-Laws Income Tax Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17291