TMI BlogDisallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has not been paid before the due date...Disallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has not been paid before the due date of filing Income Tax return u/s. 139(1) since the assessee has not claimed the alleged amount as an expenditure in the profit and loss a/c, no disallowance could be made u/s. 43B of the Act. - Additions deleted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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