Deductions on actual payment -Whether GST is covered u/s. 43B of the Income tax Act, 1961
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Whether above opinion is correct in view of the judgement in ITA No. 2556/AHD/2017 dated 1.10.19 in SDCE Projects [P] Ltd vs. DCIT and one another judgement of Delhi High Court? Because now GST payable is not claimed as Expenditure through Profit & Loss account.
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