Reassess GST Disallowance under Section 43B based on actual payment dates: ITAT Pune

Sharp Aluminium Vs ACIT (ITAT Pune)

Introduction: In a significant development, the Income Tax Appellate Tribunal (ITAT) Pune has directed a reevaluation of the disallowance based on the delayed filing of the GST return by Sharp Aluminium. The case brings to light the intricacies involved in the application of GST laws in the context of tax assessments and highlights the critical role of accurate documentation and compliance timelines.

Detailed Analysis: S

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