https://www.taxtmi.com/caselaws?id=60479 Section 43B was applied to unpaid statutory liabilities: excise duty disallowance was sustained because the liability was treated as effectively adjusted through accounting entries, while unpaid sales tax was sent back for verification under the first proviso. Interest under section 215 had to be recomputed by excluding the section 43B addition where a binding stay meant the amount was not chargeable to advance tax. Deduction claims for workers' benevolent fund contribution were allowed, medical reimbursement and related employee expenditure required fresh examination, depreciation and investment allowance issues were remanded for factual verification, additional relief under sections 80J and 80HH was sent back on merits, and the bad debt claim was rejected as an afterthought. en-us Mon, 27 Jan 1992 00:00:00 +0530 Wed, 05 Jan 2011 15:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60479 Section 43B was applied to unpaid statutory liabilities: excise duty disallowance was sustained because the liability was treated as effectively adjusted through accounting entries, while unpaid sales tax was sent back for verification under the first proviso. Interest under section 215 had to be recomputed by excluding the section 43B addition where a binding stay meant the amount was not chargeable to advance tax. Deduction claims for workers' benevolent fund contribution were allowed, medical reimbursement and related employee expenditure required fresh examination, depreciation and investment allowance issues were remanded for factual verification, additional relief under sections 80J and 80HH was sent back on merits, and the bad debt claim was rejected as an afterthought. Case-Laws Income Tax Mon, 27 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60479