https://www.taxtmi.com/caselaws?id=247029 The Tribunal allowed the appeal, concluding that the addition of service tax confirmed by Ld CIT(A) was not justified under section 43B. The decision emphasized the importance of accounting practices and adherence to statutory provisions in dealing with tax liabilities, highlighting the significance of following the mercantile system of accounting for proper tax compliance. en-us Thu, 17 Apr 2014 00:00:00 +0530 Wed, 30 Apr 2014 07:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247029 The Tribunal allowed the appeal, concluding that the addition of service tax confirmed by Ld CIT(A) was not justified under section 43B. The decision emphasized the importance of accounting practices and adherence to statutory provisions in dealing with tax liabilities, highlighting the significance of following the mercantile system of accounting for proper tax compliance. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247029