VAT Non-Payment Leads to Disallowance; Exclusive Accounting Method Rejected for Non-Compliance with Tax Laws.

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....Disallowances on account of non-payment of VAT before prescribed return filing date u/s 139(1) - assessee's submission of exclusive method of accounting without debiting VAT to profit and loss account rejected. Reliance on Ganapati Motors case distinguished as authorities had doubted and rejected assessee's accounting system, unlike in cited case. CIT(A) rightly discarded assessee's exclusive accounting method contrary to section 145A(ii) and Bombay High Court's decision in CIT vs. Knight Frank. Arguments incomprehensible due to factual differences from Ganapati Motors. No infirmity in CIT(A)'s confirmation of disallowance u/s 143(1). Partial deletion by CIT(A) of disallowance pertaining to earlier year upheld as settled law prohibits addition/disallowance of expenditure of different year in relevant year.....