https://www.taxtmi.com/highlights?id=63659 Disallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has not been paid before the due date of filing Income Tax return u/s. 139(1) since the assessee has not claimed the alleged amount as an expenditure in the profit and loss a/c, no disallowance could be made u/s. 43B of the Act. - Additions deleted - AT en-us Tue, 24 May 2022 11:16:29 +0530 Tue, 24 May 2022 11:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63659 Disallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has not been paid before the due date of filing Income Tax return u/s. 139(1) since the assessee has not claimed the alleged amount as an expenditure in the profit and loss a/c, no disallowance could be made u/s. 43B of the Act. - Additions deleted - AT Highlights Income Tax Tue, 24 May 2022 11:16:29 +0530 https://www.taxtmi.com/highlights?id=63659