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Disallowance u/s 43b for non payment of wct tds

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(Querist)
28 November 2013 Dear All,
We would like to know whether there can be disallowance u/s 43B of Income Tax Act on account of non payment of WCT TDS (i.e. local sales tax act covered in few states like Maharashtra)?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
28 November 2013 Can't disallow since WCT TDS is not charged through 'profit and loss account'.

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