https://www.taxtmi.com/caselaws?id=755344 The ITAT PUNE ruled on GST payment timing under section 43B regarding deduction allowability. The assessee filed ITR under section 139(4) on 29/07/2020, claiming GST liability deduction, but the due date under section 139(1) was 30/10/2019. The CPC disallowed the deduction as GST wasn't paid by the statutory due date. The ITAT found the NFAC's confirmation inadequate as it failed to verify exact GST amounts paid before and after the due date. The matter was remanded to NFAC for proper examination of GST payment timing and a detailed speaking order under section 250(6). The appeal was allowed for statistical purposes. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 10 Jul 2024 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755344 The ITAT PUNE ruled on GST payment timing under section 43B regarding deduction allowability. The assessee filed ITR under section 139(4) on 29/07/2020, claiming GST liability deduction, but the due date under section 139(1) was 30/10/2019. The CPC disallowed the deduction as GST wasn't paid by the statutory due date. The ITAT found the NFAC's confirmation inadequate as it failed to verify exact GST amounts paid before and after the due date. The matter was remanded to NFAC for proper examination of GST payment timing and a detailed speaking order under section 250(6). The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755344