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    <title>2013 (4) TMI 842 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, remitting the issue of professional receipt back to the AO for fresh consideration. The addition of unpaid service tax liability to the income was upheld, with the Tribunal emphasizing that service tax collected but not paid should be treated as income. The order was pronounced on 12th April 2013.</description>
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      <description>The Tribunal partly allowed the appeal, remitting the issue of professional receipt back to the AO for fresh consideration. The addition of unpaid service tax liability to the income was upheld, with the Tribunal emphasizing that service tax collected but not paid should be treated as income. The order was pronounced on 12th April 2013.</description>
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