https://www.taxtmi.com/caselaws?id=17675 Sales tax paid before furnishing the return under section 139(1) was deductible under section 43B, and the addition could be deleted if payment was made within that time. The proviso to section 43B was treated as procedural and applied retrospectively to earlier assessment years. The Tribunal's direction to verify payment before the due date was upheld, and the settled view favouring the assessee was accepted. en-us Thu, 25 Apr 1996 00:00:00 +0530 Thu, 24 Sep 2009 11:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17675 Sales tax paid before furnishing the return under section 139(1) was deductible under section 43B, and the addition could be deleted if payment was made within that time. The proviso to section 43B was treated as procedural and applied retrospectively to earlier assessment years. The Tribunal's direction to verify payment before the due date was upheld, and the settled view favouring the assessee was accepted. Case-Laws Income Tax Thu, 25 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17675