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2004 (7) TMI 31 - MADRAS HIGH COURTSum representing the sales tax debited but not paid within the previous year - held that even though sales tax payable by the assessee was collected from the parties and the same was paid after the close of the period of assessment concerned, but before the filing of the return, it is allowable as deduction under section 43B – Thus, the directions of AO adding back a sum representing the sales tax debited but not paid within the previous year, as directed by CIT, is illegal and therefore, a nullity in the eye of law, even though the same was not challenged in appropriate proceedings. The non-filing of an appeal against an illegal order or an order which has become a nullity, in our considered opinion, cannot, in any way, either validate the same or render it enforceable in law.
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