Disallowance u/s 43B - outstanding municipal tax liability - the assessee was only a collecting agent on...

Disallowance u/s 43B - outstanding municipal tax liability - the assessee was only a collecting agent on behalf of the State and it was the amount which was not collected, which was shown as receivable and also on the other side shown as payable to the State. - the provision of section 43B could not be applied .....

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