Relief u/s 43B can be availed if the VAT liability was paid before due date of Filing Return: ITAT [Read Order]

ITAT Chennai - VAT liability - filing return - ITAT - taxscan

The Income Tax Appellate Tribunal ( ITAT ) Mumbai bench held that the relief u/s 43B of the Income Tax Act can be availed if the VAT liability was paid before the due date of filing the return. The assessee challenged the impugned order dated 09/12/2021 passed under section 250 of the Income Tax Act,…

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