https://www.taxtmi.com/caselaws?id=18708 Conflicting High Court views on section 43B of the Income-tax Act created a referable question of law where deduction of sales tax paid within the time allowed under the Himachal Pradesh Sales Tax Act was denied on the basis of actual-payment treatment. The Court noted that the issue had also generated differing Supreme Court treatment at the special leave stage, and held that the Tribunal's order raised a question of law fit for reference under section 256(2). The Tribunal was therefore directed to state the case and refer the question to the High Court. en-us Wed, 13 Dec 1995 00:00:00 +0530 Sat, 31 Oct 2009 15:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18708 Conflicting High Court views on section 43B of the Income-tax Act created a referable question of law where deduction of sales tax paid within the time allowed under the Himachal Pradesh Sales Tax Act was denied on the basis of actual-payment treatment. The Court noted that the issue had also generated differing Supreme Court treatment at the special leave stage, and held that the Tribunal's order raised a question of law fit for reference under section 256(2). The Tribunal was therefore directed to state the case and refer the question to the High Court. Case-Laws Income Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18708