https://www.taxtmi.com/caselaws?id=420874 The Tribunal allowed the appeal, holding that the disallowance of sales tax liability amounting to Rs. 12,32,290 for Assessment Year 2013-14 under Section 154 of the Income Tax Act was incorrect. The Tribunal found that the provisions of Section 43B applied to the claimed sum as the sales tax liability arose during the relevant year and was paid accordingly. Therefore, the addition to the total income was deemed unjustified, and the Tribunal allowed the deduction, deleting the addition made by the Assessing Officer and partly allowing the appeal filed by the assessee. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 12 Apr 2022 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420874 The Tribunal allowed the appeal, holding that the disallowance of sales tax liability amounting to Rs. 12,32,290 for Assessment Year 2013-14 under Section 154 of the Income Tax Act was incorrect. The Tribunal found that the provisions of Section 43B applied to the claimed sum as the sales tax liability arose during the relevant year and was paid accordingly. Therefore, the addition to the total income was deemed unjustified, and the Tribunal allowed the deduction, deleting the addition made by the Assessing Officer and partly allowing the appeal filed by the assessee. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420874