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

This query is : Resolved 

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)?

28 November 2013 Can't disallow since WCT TDS is not charged through 'profit and loss account'.


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