Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account
March 21, 2024
Income Tax, ITAT
Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account and was paid before due date for filing return of income. In a recent judgment, the Hon’ble ITAT has deleted disallowance u/s 43B as GST payable reported in Tax Audit Report was not …