https://www.taxtmi.com/caselaws?id=388732 The Revenue's appeal was dismissed due to the low tax effect, making it non-maintainable. The assessee's cross objection succeeded in deleting disallowances under sections 36(1)(iii), 40(a)(ia), and interest on service tax and VAT. The grounds related to service tax liability under section 43B and enhancement of book profits under section 115JB were dismissed as not pressed. en-us Wed, 23 Oct 2019 00:00:00 +0530 Wed, 20 Nov 2019 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388732 The Revenue's appeal was dismissed due to the low tax effect, making it non-maintainable. The assessee's cross objection succeeded in deleting disallowances under sections 36(1)(iii), 40(a)(ia), and interest on service tax and VAT. The grounds related to service tax liability under section 43B and enhancement of book profits under section 115JB were dismissed as not pressed. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388732