https://www.taxtmi.com/caselaws?id=55240 Interest on arrears of sales tax under the Gujarat Sales-tax Act was treated as an accretion to the underlying tax liability and, for section 43B, was deductible only on actual payment. The claim for deduction was therefore disallowed and the Revenue's adjustment was upheld. The issue was also held not to be debatable for section 143(1)(a) purposes because binding Supreme Court authority had already treated such statutory interest as part of the tax liability, so the prima facie adjustment was within the return-processing power. en-us Fri, 16 Sep 1994 00:00:00 +0530 Wed, 24 Nov 2010 17:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55240 Interest on arrears of sales tax under the Gujarat Sales-tax Act was treated as an accretion to the underlying tax liability and, for section 43B, was deductible only on actual payment. The claim for deduction was therefore disallowed and the Revenue's adjustment was upheld. The issue was also held not to be debatable for section 143(1)(a) purposes because binding Supreme Court authority had already treated such statutory interest as part of the tax liability, so the prima facie adjustment was within the return-processing power. Case-Laws Income Tax Fri, 16 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55240