https://www.taxtmi.com/caselaws?id=792911 Unpaid GST liability cannot be disallowed under section 43B where the assessee has not debited it to the profit and loss account or claimed it as a deduction. The Tribunal noted that section 43B applies only to a deduction otherwise allowable under the Act, and that consistent co-ordinate bench and High Court authority holds that mere non-payment by the due date does not justify disallowance if the amount was shown only as a current liability. On that basis, the GST disallowance was deleted. en-us Wed, 27 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 09:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792911 Unpaid GST liability cannot be disallowed under section 43B where the assessee has not debited it to the profit and loss account or claimed it as a deduction. The Tribunal noted that section 43B applies only to a deduction otherwise allowable under the Act, and that consistent co-ordinate bench and High Court authority holds that mere non-payment by the due date does not justify disallowance if the amount was shown only as a current liability. On that basis, the GST disallowance was deleted. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792911