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2024 (3) TMI 724 - ITAT AHMEDABADDisallowance u/s 43B - Disallowance towards the unpaid GST - HELD THAT:- The assessee did not debit the amount to the profit and loss account as an expenditure not the assessee claimed any deduction in respect of amount. In fact, the assessee has treated the same as current liabilities and provisions and also given the description under Schedule 7 regarding duties and taxes. Thus, the contention of the ld. A.R. that the provisions of section 43B is not applicable to the assessee as the assessee has paid the GST amount before filing of the return of income appears to be correct. The decision of Hon’ble Apex Court in case of Chowringhi Sales Bureau Pvt. Ltd. [1972 (10) TMI 4 - SUPREME COURT] will not be applicable as in the present case, assessee had given the details of the current liabilities and not estimated the same and was not debited the same as an expenditure in profit and loss account and not claimed any deduction to that effect. But since the assessee had paid the said amount prior to filing of the return of income, the decision of Hon’ble Delhi High Court will be applicable in case of assessee as the ratio laid down by the Noble & Hawitt (I)(P) Ltd. [2007 (9) TMI 238 - DELHI HIGH COURT] will be squarely applicable in the present case. Thus, the appeal of the assessee is allowed.
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