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    <title>2015 (2) TMI 587 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, relying on a Delhi High Court precedent, which clarified that Section 43B of the Income Tax Act allows deductions only when taxes payable are claimed for calculating taxable income. The High Court found no substantial question of law in the appeal by the Revenue challenging the disallowance of unpaid service tax for Assessment Years 2007-08 and 2008-09, and dismissed the appeal accordingly.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, relying on a Delhi High Court precedent, which clarified that Section 43B of the Income Tax Act allows deductions only when taxes payable are claimed for calculating taxable income. The High Court found no substantial question of law in the appeal by the Revenue challenging the disallowance of unpaid service tax for Assessment Years 2007-08 and 2008-09, and dismissed the appeal accordingly.</description>
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