https://www.taxtmi.com/caselaws?id=55050 The Tribunal allowed the appeal, emphasizing the importance of the payment date for determining the deductibility of the sales-tax liability amount. The Commissioner's attempt to rectify the order under section 263 was deemed invalid, as it was viewed more as a communication than a formal order revising the Income-tax Officer's decision. The Tribunal held that if payment is made before the filing of the return on the due date, the deduction should be allowed, in line with the precedent set in the case of K.S. Lokhandwala. en-us Fri, 15 Dec 1989 00:00:00 +0530 Tue, 23 Nov 2010 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55050 The Tribunal allowed the appeal, emphasizing the importance of the payment date for determining the deductibility of the sales-tax liability amount. The Commissioner's attempt to rectify the order under section 263 was deemed invalid, as it was viewed more as a communication than a formal order revising the Income-tax Officer's decision. The Tribunal held that if payment is made before the filing of the return on the due date, the deduction should be allowed, in line with the precedent set in the case of K.S. Lokhandwala. Case-Laws Income Tax Fri, 15 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55050