https://www.taxtmi.com/caselaws?id=55305 Section 43B does not apply where sales tax amounts were maintained separately by a commission agent and were not debited to the profit and loss account or claimed as a deduction in computing income. The provision is aimed at disallowing unpaid statutory liabilities only when the assessee seeks tax deduction for them; absent any such claim, no disallowance is warranted. On that basis, the disputed addition was deleted, and the consequential interest computation followed the reduced assessed income. en-us Tue, 01 Jul 1986 00:00:00 +0530 Thu, 25 Nov 2010 13:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55305 Section 43B does not apply where sales tax amounts were maintained separately by a commission agent and were not debited to the profit and loss account or claimed as a deduction in computing income. The provision is aimed at disallowing unpaid statutory liabilities only when the assessee seeks tax deduction for them; absent any such claim, no disallowance is warranted. On that basis, the disputed addition was deleted, and the consequential interest computation followed the reduced assessed income. Case-Laws Income Tax Tue, 01 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55305