https://www.taxtmi.com/caselaws?id=268405 The Court upheld the ITAT's decision on all three issues in the case. It found that the Assessee correctly disclosed the contract receipts, accepted the explanation for the purchase discrepancy, and determined that the service tax disallowance under Section 43B was not applicable. The appeal was dismissed, with the Court emphasizing the lack of legal grounds raised by the Revenue and supporting the ITAT's findings after thorough analysis. en-us Tue, 17 Nov 2015 00:00:00 +0530 Wed, 25 Nov 2015 10:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268405 The Court upheld the ITAT's decision on all three issues in the case. It found that the Assessee correctly disclosed the contract receipts, accepted the explanation for the purchase discrepancy, and determined that the service tax disallowance under Section 43B was not applicable. The appeal was dismissed, with the Court emphasizing the lack of legal grounds raised by the Revenue and supporting the ITAT's findings after thorough analysis. Case-Laws Income Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268405