https://www.taxtmi.com/caselaws?id=450943 Dispute concerned disallowance under s.43B for unpaid GST. The Tribunal held s.43B could not be invoked where the assessee had not debited the GST amount to the P&L as an expenditure and had not claimed any deduction; it was disclosed as a current liability/provision under duties and taxes. The SC ruling in Chowringhi Sales Bureau was distinguished because the liability here was specifically disclosed and not treated as income or an estimated charge. As the GST was paid prior to filing the return, the Delhi HC ratio in Noble Hewitt applied, and the disallowance was deleted; the appeal was allowed. en-us Wed, 13 Mar 2024 00:00:00 +0530 Mon, 05 Jan 2026 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450943 Dispute concerned disallowance under s.43B for unpaid GST. The Tribunal held s.43B could not be invoked where the assessee had not debited the GST amount to the P&L as an expenditure and had not claimed any deduction; it was disclosed as a current liability/provision under duties and taxes. The SC ruling in Chowringhi Sales Bureau was distinguished because the liability here was specifically disclosed and not treated as income or an estimated charge. As the GST was paid prior to filing the return, the Delhi HC ratio in Noble Hewitt applied, and the disallowance was deleted; the appeal was allowed. Case-Laws Income Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450943