Assessing Officer made disallowance under section 43B on account of non-payment of liabilities such as VAT, Entry Tax, CST before prescribed date of filing return under section 139(1). CIT(A) partly allowed the appeal. Tribunal affirmed the order of the CIT(A)). On appeal the Court held that   the assessee did not claim amount of VAT, Entry Tax, CST in his profit and loss account as expenditure/deduction, nor assessee claimed deduction in respect of that account under section 43B. Accordingly the addition is deleted.(AY. 2018-19)