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Disallowance of unpaid sales Tax due in the previous years - shown as a contingent liability. - there is no impact in the Profit & Loss account since the assessee had not claimed any deduction on that score. - AO could not have made any disallowance on this issue - Tri

Income Tax - Disallowance of unpaid sales Tax due in the previous years - shown as a contingent liability. - there is no impact in the Profit & Loss account since the assessee had not claimed any dedu .....

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