Held that sales tax demand which is disputed is allowable as deduction when the actual liability is crystalised by the VAT Authority .( ITA No. 6987 /Mum/ 2019 dt 5 -1 -2022)( AY. 2015 -16)
Drisha Impex Pvt Ltd v. DCIT ( 2022) The Chamber’s Journal -March – P. 117 ( Mum ) ( Trib)
S.43B: Deductions on actual payment – Sales tax demand disputed in appeal -Deduction allowable when the actual liability is crystalised by the VAT Authority .