https://www.taxtmi.com/caselaws?id=410525 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision that no disallowance under Section 43B was justified as the assessee did not claim unpaid statutory dues as expenses. The Tribunal emphasized the importance of the exclusive method of accounting and non-claiming of these dues as expenses in their ruling. en-us Mon, 26 Jul 2021 00:00:00 +0530 Wed, 04 Aug 2021 08:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410525 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision that no disallowance under Section 43B was justified as the assessee did not claim unpaid statutory dues as expenses. The Tribunal emphasized the importance of the exclusive method of accounting and non-claiming of these dues as expenses in their ruling. Case-Laws Income Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410525