Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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The ITAT recalled its earlier order because it had decided an issue not arising from the Revenue's appeal, creating an apparent factual error. On rehearing, it held that unpaid service tax liability was not disallowable under section 43B where the assessee had not claimed any deduction and the amount had not been debited to the profit and loss account. Following the co-ordinate Bench ruling for another year, the Tribunal rejected the Revenue's challenge and dismissed the appeal.
The ITAT recalled its earlier order because it had decided an issue not arising from the Revenue's appeal, creating an apparent factual error. On rehearing, it held that unpaid service tax liability was not disallowable under section 43B where the assessee had not claimed any deduction and the amount had not been debited to the profit and loss account. Following the co-ordinate Bench ruling for another year, the Tribunal rejected the Revenue's challenge and dismissed the appeal.
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