Section 43B Disallowance for unpaid GST/Service Tax Invalid if not claimed in P&L

Dalip Singh Rathore Vs ITO (ITAT Delhi) ITAT Delhi deleted a ₹45.69 lakh disallowance made by CPC under Section 43B for unpaid GST/Service Tax. Tribunal held disallowance was invalid because assessee had not claimed taxes as an expenditure in Profit and Loss Account. The appeal was filed by the Assessee, Dalip Singh Rathore, challenging the order of the Ld. Addl./JCIT(Appeals)-2, Vishakhapatnam, dated January 27, 2025, for the Assessment Year (A.Y.) 2018-19. The Assessee raised several grounds of appeal against an Intimation processed under Section 143(1) of the Income-tax Act, 1961, dated D...