Disallowance u/s 43B - outstanding municipal tax liability - the ...

Case Laws Income Tax

December 30, 2019

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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Disallowance u/s 43B - outstanding municipal tax liability - the ...

Case Laws Income Tax

December 30, 2019

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