Addition u/s. 43B of the VAT payable - where the assessee had not charged VAT to its profit and loss...

Addition u/s. 43B of the VAT payable - where the assessee had not charged VAT to its profit and loss account, then, despite the fact that the liability may still be unpaid it could not have been added u/s.43B of the Act as the same was not claimed as a deduction in the books of accounts. - AT .....

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