The AO disallowed Rs. 59,93,015 under section 43B on account of unpaid goods and services tax of Rs. 67,47,034 shown as outstanding on the date of the audit report, which disallowance was upheld by the CIT(A), despite the assessee’s contention that Rs. 53,50,546 thereof had been paid before the due date for filing the return of income and that the GST amount, being neither debited to the profit and loss account nor claimed as a deduction, fell outside the scope of section 43B. On appeal, the Tribunal held that since the assessee had not claimed any deduction in respect of the GST amount and had merely reflected it as a current liability under duties and taxes in its books without routing it through the profit and loss account, and since the amount had in any event been paid before the due date for filing the return, the provisions of section 43B were not applicable, and the disallowance was accordingly deleted. (AY.  2020-21)