No Section 43B Disallowance for Unpaid GST Shown Only as Balance Sheet Liability: ITAT:
ITAT Delhi held that unpaid GST shown merely as a balance-sheet liability, without being claimed as an expenditure, cannot be disallowed under Section 43B.
ITAT Quashes Rs 45.62 Lakh GST Addition
Vanshika verma
May 31, 2026
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No Section 43B Disallowance for Unpaid GST Shown Only as Balance Sheet Liability: ITAT
ITAT Delhi held that unpaid GST shown merely as a balance-sheet liability, without being claimed as an expenditure, cannot be disallowed under Section 43B.
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Vanshika verma
Content Writer
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
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Delhi, Delhi, India
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