Deduction of vat as per 43b of income tax act,1961

Dear,

Any statutory payment if we didn't pay up to due date, it will be disallow, whether we have shown them in P&L account or not, we will take the same figure from Balance Sheet

@ AJIT SIR

any circular or case law about dis matter

There is no need of any circular or case law, the section is itself self explanatory

@ ajit sir 

thanks for ur info