Supreme Court deletes income tax addition under Section 43B on unpaid excise duty in closing stock based on tax auditor’s report. Read the JudgmentPDF2026 TAXSCAN (SC) 262The Supreme Court has deleted income tax addition made under Section 43B of Income Tax Act, 1961 read with Section 145A on unpaid excise duty on the closing stock based on the tax auditor's report. Anjaria set aside the Delhi High Court decision restoring the addition.