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<h1>The Supreme Court dismissed the Special Leave Petition after condoning the delay.</h1> The Supreme Court dismissed the Special Leave Petition after condoning the delay. - TMI Addition u/s 43B - service tax though debited to the profit and loss account but not credited to the Central Government - Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the assessee - HELD THAT:- SLP dismissed. The Supreme Court dismissed the Special Leave Petition after condoning the delay. (2019 (4) TMI 603 - SC)