https://www.taxtmi.com/caselaws?id=217769 The Tribunal partly allowed the appeal for Assessment Year (AY) 2007-08, reducing the disallowance of service tax payable under Section 43B to Rs. 82 lakhs. The issue was remitted to the Assessing Officer (AO) for verification. For AY 2008-09, the Tribunal set aside the Commissioner of Income Tax (Appeals) (CIT (A))'s order on the disallowance of service tax and remitted the matter to the AO for further examination. The Tribunal directed the CIT (A) to consider the disallowance under Section 40(a)(ia) and upheld the addition under Section 68 for the same year. en-us Wed, 18 Jul 2012 00:00:00 +0530 Thu, 25 Oct 2012 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217769 The Tribunal partly allowed the appeal for Assessment Year (AY) 2007-08, reducing the disallowance of service tax payable under Section 43B to Rs. 82 lakhs. The issue was remitted to the Assessing Officer (AO) for verification. For AY 2008-09, the Tribunal set aside the Commissioner of Income Tax (Appeals) (CIT (A))'s order on the disallowance of service tax and remitted the matter to the AO for further examination. The Tribunal directed the CIT (A) to consider the disallowance under Section 40(a)(ia) and upheld the addition under Section 68 for the same year. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217769