Section 43B Not Applicable: No Entry Tax Provision in Profit & Loss Account Means No Claim, No Disallowance.

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....Disallowances of the provision of entry tax liability under section 43B - Given that there is no claim of provision of entry tax in the profit/loss account and, hence, in the absence of a claim of an expense, the question of section 43B getting attracted does not arise at the first place. - AT....