1990 (11) TMI 105

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....4-85, the respondent herein claimed that an amount of Rs. 50,770 shall be deleted from the taxable income on the ground that the liability to pay tax under the A. P. General Sales Tax Act and the Central Sales Tax Act became due during the relevant accounting year. The Income-tax Officer rejected that claim. However, on appeal, the Commissioner of Income-tax (Appeals) accepted the claim made on be....

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....nces of the case, the Income-tax Appellate Tribunal was justified in holding that the provisions of section 43B cannot be invoked to disallow under the Andhra Pradesh General Sales Tax Act and Central Sales Tax Act liabilities which have not fallen due for payment within the accounting year ?" The Tribunal refused to refer that question in view of the decision of this court in Srikakollu Subba Ra....