https://www.taxtmi.com/highlights?id=49031 Addition of service tax payable u/s 43B - not debited to the P&L A/c - once the assessee has not claimed it as an expenditure, the disallowance of the same u/s 43B of the Act would not arise - in fact, the AO is not disallowing the expenditure, but is bringing it to tax, which is not the purpose of the section - addition is deleted en-us Sat, 31 Aug 2019 09:02:12 +0530 Sat, 31 Aug 2019 09:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49031 Addition of service tax payable u/s 43B - not debited to the P&L A/c - once the assessee has not claimed it as an expenditure, the disallowance of the same u/s 43B of the Act would not arise - in fact, the AO is not disallowing the expenditure, but is bringing it to tax, which is not the purpose of the section - addition is deleted Highlights Income Tax Sat, 31 Aug 2019 09:02:12 +0530 https://www.taxtmi.com/highlights?id=49031