https://www.taxtmi.com/highlights?id=68793 Addition u/s. 43B of the VAT payable - where the assessee had not charged VAT to its profit and loss account, then, despite the fact that the liability may still be unpaid it could not have been added u/s.43B of the Act as the same was not claimed as a deduction in the books of accounts. - AT en-us Sat, 18 Mar 2023 11:44:49 +0530 Sat, 18 Mar 2023 11:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68793 Addition u/s. 43B of the VAT payable - where the assessee had not charged VAT to its profit and loss account, then, despite the fact that the liability may still be unpaid it could not have been added u/s.43B of the Act as the same was not claimed as a deduction in the books of accounts. - AT Highlights Income Tax Sat, 18 Mar 2023 11:44:49 +0530 https://www.taxtmi.com/highlights?id=68793