No disallowance u/s. 43B for unpaid GST as deduction not routed through P&L: ITAT Ahmedabad

Munjal Auto Industries Ltd Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that since deduction not claimed and has not routed the same through P&L account, no disallowance under section 43B of the Income Tax Act for unpaid GST warranted.

Facts- In this case the disallowance of Rs. 13,27,094/- was made by the CPC under Section 43B of the Income Tax Act on account of mismatch in the amount reported as disallowance under Section 43B as per the Tax Audit Report. The adjustment was made by CPC on account of non­payment of GST, within the due date.

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