1990 (11) TMI 105 - HC - Income Tax

Summary

The High Court of Andhra Pradesh allowed the income-tax case, directing the Income-tax Appellate Tribunal to refer a question regarding the validity of allowing tax liabilities under the Andhra Pradesh General Sales Tax Act and Central Sales Tax Act, even if not paid during the relevant accounting year, in light of section 43B as amended by the Finance Act of 1989.