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1996 (4) TMI 58 - MADHYA PRADESH HIGH COURTExtract: .......orrectly construe section 43B of the Income-tax Act, 1961, and the deduction claimed had been rightly disallowed by the Income-tax Officer on the ground that the amount of sales tax fallen due in the accounting year had not been actually paid in the said year. The reference is, thus, answered by us in favour of the Revenue and against the assessee.
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