2014 (6) TMI 182

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..... directed against the Order by the Commissioner of Income Tax (Appeals)-20, Mumbai ('CIT(A)' for short) dated 25.07.2012, allowing the assessee's appeal contesting its assessment u/s.143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) for the assessment year (A.Y.) 2009-10 vide order dated 16.12.2011. 2. The only issue arising in the instant appeal is the allowability of deduction qua serv .....

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..... paid prior to the filing of the return for A.Y. 2008-09, so that the claim in its respect could not be allowed as deduction for A.Y. 2009-10. We find no substance in the Revenue's case. The extended period for paying any sum covered u/s.43B, vide proviso to the section, is only in respect of the sums for which the liability arises during the relevant previous year, so that even if not paid during .....

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