https://www.taxtmi.com/highlights?id=51185 Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the assessee did not debit the amount to Profit and Loss Account as an expenditure nor had the assessee claimed any deduction in respect of the amount, the question of disallowing u/s 43B of the Act does not arise. en-us Mon, 13 Jan 2020 07:51:27 +0530 Mon, 13 Jan 2020 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51185 Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the assessee did not debit the amount to Profit and Loss Account as an expenditure nor had the assessee claimed any deduction in respect of the amount, the question of disallowing u/s 43B of the Act does not arise. Highlights Income Tax Mon, 13 Jan 2020 07:51:27 +0530 https://www.taxtmi.com/highlights?id=51185