Addition of service tax payable u/s 43B - not debited to the P&L ...

Case Laws Income Tax

August 31, 2019

Addition of service tax payable u/s 43B - not debited to the P&L A/c - once the assessee has not claimed it as an expenditure, the disallowance of the same u/s 43B of the Act would not arise - in fact, the AO is not disallowing the expenditure, but is bringing it to tax, which is not the purpose of the section - addition is deleted

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Addition of service tax payable u/s 43B - not debited to the P&L ...

Case Laws Income Tax

August 31, 2019

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