Disallowance on account of service tax payable u/s 43B - the ...

Income Tax Act's Section 43B disallows avoiding service tax liability by separate accounting; turnover must include service tax.

May 9, 2018

Case Laws Income Tax AT

Disallowance on account of service tax payable u/s 43B - the assessee was legally obliged to declare its turnover inclusive of service tax received. The assessee cannot be exonerated from its liability by saying that he accounted for the service tax received separately. - AT

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Disallowance on account of service tax payable u/s 43B - the ...

Income Tax Act's Section 43B disallows avoiding service tax liability by separate accounting; turnover must include service tax.

May 9, 2018

Case Laws Income Tax AT

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