https://www.taxtmi.com/highlights?id=65345 Addition u/s 43B - non deposit of GST before the due date of filing of return of income under section 139(1) - the contention of the assessee that it has not claimed any deduction on account of GST by taking the same directly to the balance-sheet and not taking through the profit and loss account is not acceptable. The assessee cannot be permitted to adopt a modus operandi and giving an accounting treatment to the GST without passing through the profit and loss account to circumvent the provisions of section 43B. - AT en-us Tue, 30 Aug 2022 12:19:32 +0530 Tue, 30 Aug 2022 12:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65345 Addition u/s 43B - non deposit of GST before the due date of filing of return of income under section 139(1) - the contention of the assessee that it has not claimed any deduction on account of GST by taking the same directly to the balance-sheet and not taking through the profit and loss account is not acceptable. The assessee cannot be permitted to adopt a modus operandi and giving an accounting treatment to the GST without passing through the profit and loss account to circumvent the provisions of section 43B. - AT Highlights Income Tax Tue, 30 Aug 2022 12:19:32 +0530 https://www.taxtmi.com/highlights?id=65345