https://www.taxtmi.com/caselaws?id=18682 Section 43B did not require disallowance of sales tax liability where the amount was paid within the time permitted under the relevant sales tax law, so the deduction was allowed. The amended section 43B, effective from 1 April 1988, was also treated as retrospectively applicable to assessment year 1987-88, with the result that the assessee succeeded on both questions and the Tribunal's view was sustained. en-us Wed, 05 Apr 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18682 Section 43B did not require disallowance of sales tax liability where the amount was paid within the time permitted under the relevant sales tax law, so the deduction was allowed. The amended section 43B, effective from 1 April 1988, was also treated as retrospectively applicable to assessment year 1987-88, with the result that the assessee succeeded on both questions and the Tribunal's view was sustained. Case-Laws Income Tax Wed, 05 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18682