Section 43B is applicable in the case of sales tax and excise ...

Service Tax Not Deductible u/s 43B; Assessee Acts as Government Agent for Collection and Payment.

September 11, 2020

Case Laws Income Tax AT

Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on account of service tax which is collected on behalf of government and paid to government account, therefore service provider is merely acting as the agent of the government and is not entitled to deduction on account of service tax. - AT

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Section 43B is applicable in the case of sales tax and excise ...

Service Tax Not Deductible u/s 43B; Assessee Acts as Government Agent for Collection and Payment.

September 11, 2020

Case Laws Income Tax AT

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