https://www.taxtmi.com/caselaws?id=23131 HC upheld the constitutional validity of section 43B of the Income-tax Act, rejecting the petitioner's challenge that restricting deduction of sales tax to the year of actual payment is arbitrary or ultra vires article 14. The court held that the provision is clear, unambiguous and consistent with other statutory schemes permitting deductions only on actual disbursement, regardless of mercantile or cash accounting. It further held that the amendment to section 43B, operative from 01.04.1988, cannot be given retrospective effect from 01.04.1984. Finding no arbitrariness or illegality, HC dismissed the writ petition in limine and declined to issue rule nisi. en-us Wed, 22 Aug 1990 00:00:00 +0530 Wed, 10 Dec 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23131 HC upheld the constitutional validity of section 43B of the Income-tax Act, rejecting the petitioner's challenge that restricting deduction of sales tax to the year of actual payment is arbitrary or ultra vires article 14. The court held that the provision is clear, unambiguous and consistent with other statutory schemes permitting deductions only on actual disbursement, regardless of mercantile or cash accounting. It further held that the amendment to section 43B, operative from 01.04.1988, cannot be given retrospective effect from 01.04.1984. Finding no arbitrariness or illegality, HC dismissed the writ petition in limine and declined to issue rule nisi. Case-Laws Income Tax Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23131