2017 (6) TMI 1192

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..... ver, even if one were to assume the main part of Section 145A is capable of more then one interpretation, the interpretation sought to be canvassed by the Revenue,is not sustainable. Therefore, Section 145A would have no application in cases where service is provided by the Assessee. Addition u/s 43B - unpaid service tax liability disallowed - Held that:- It is an admitted position before us th .....

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..... Kumar, learned Counsel for the appellant fairly concedes that the said judgment relied by the Tribunal has been confirmed by this Court in Income Tax Appeal Nos. 247 of 2014 and 255 of 2014, by order dated 16th August, 2016. It is conceded that the issues involved in the present appeals are similar. 4. In the light of that no substantial question of law arises. The appeal as such is dismissed. .....

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