https://www.taxtmi.com/caselaws?id=779510 ITAT (Del-AT) held that disallowance under s.43B for VAT, GST and similar levies not paid before the return-filing due date was not permissible where those amounts were neither debited to the profit-and-loss account nor claimed as deductions by the taxpayer. The Tribunal found AO, CPC and CIT(A) erred in treating the amounts as claimed deductions under s.43B, directed deletion of the s.43B disallowance in respect of VAT/GST, and decided the appeal in favour of the assessee. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779510 ITAT (Del-AT) held that disallowance under s.43B for VAT, GST and similar levies not paid before the return-filing due date was not permissible where those amounts were neither debited to the profit-and-loss account nor claimed as deductions by the taxpayer. The Tribunal found AO, CPC and CIT(A) erred in treating the amounts as claimed deductions under s.43B, directed deletion of the s.43B disallowance in respect of VAT/GST, and decided the appeal in favour of the assessee. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779510