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2002 (6) TMI 11 - GUJARAT HIGH COURT"Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. 35,272 on account of unpaid sales tax under section 43B of the Income-tax Act, 1961?" - The controversy pertains to the amount which was collected by the respondent-assessee as sales tax in the last quarter of the previous year but payable statutorily in the subsequent year. - we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue.
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