https://www.taxtmi.com/caselaws?id=179675 The Tribunal upheld the CIT(A)'s decision to delete the addition of unpaid Service Tax liability under section 43B of the Income Tax Act, 1961. It was held that since the Service Tax was not payable by the assessee and was not claimed in the profit & loss account, section 43B could not be invoked for disallowance. The Tribunal confirmed that the rigour of section 43B applies only when an item is allowable as a deduction but not paid, ultimately dismissing the Revenue's appeal. en-us Thu, 25 Apr 2013 00:00:00 +0530 Fri, 19 May 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179675 The Tribunal upheld the CIT(A)'s decision to delete the addition of unpaid Service Tax liability under section 43B of the Income Tax Act, 1961. It was held that since the Service Tax was not payable by the assessee and was not claimed in the profit & loss account, section 43B could not be invoked for disallowance. The Tribunal confirmed that the rigour of section 43B applies only when an item is allowable as a deduction but not paid, ultimately dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179675