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2011 (4) TMI 1185 - DELHI HIGH COURTDisallowance - Sales tax paid - Payment was made within the time prescribed by the Himachal Pradesh Sales Tax Act - AS per the provisions of the Sales Tax Act the appellant could pay the sales tax collected to the concerned authorities within one month of the close of each quarter - Consequently, sales tax collected for the quarter January - March 1984, was payable by 30-4-1984 - The sales tax amount was paid by the assessee on 27-4-1984 - The argument of the assessee was that the expression 'sum payable' (by way of tax) would be attracted to only that situation where both the liability accrued and became due for payment in the accounting year of the assessee- In other words where the liability became due for payment on a date beyond the accounting year of the assessee, the provisions of section 43B of the IT Act would not apply - Decided in favour of assessee.
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