https://www.taxtmi.com/caselaws?id=284344 The Tribunal dismissed the Revenue's appeal against the CIT (A) order for assessment year 2005-2006. The disallowance under section 43B for unpaid service tax liability was upheld, citing case law precedent where service tax collection not debited to accounts cannot be disallowed. Additionally, the addition under section 41(1) of the IT Act was dismissed as not relevant to the current year but to the subsequent assessment year. The Tribunal ruled in favor of the assessee based on legal precedents and consistency with previous rulings. en-us Wed, 05 Sep 2012 00:00:00 +0530 Wed, 13 Nov 2019 10:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284344 The Tribunal dismissed the Revenue's appeal against the CIT (A) order for assessment year 2005-2006. The disallowance under section 43B for unpaid service tax liability was upheld, citing case law precedent where service tax collection not debited to accounts cannot be disallowed. Additionally, the addition under section 41(1) of the IT Act was dismissed as not relevant to the current year but to the subsequent assessment year. The Tribunal ruled in favor of the assessee based on legal precedents and consistency with previous rulings. Case-Laws Income Tax Wed, 05 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284344