https://www.taxtmi.com/caselaws?id=394216 The Tribunal ruled in favor of the appellant, a cable TV distribution company, in a case concerning the disallowance of service tax under Section 43B of the Income Tax Act, 1961. The Tribunal held that since the service tax amount was not included in turnover or claimed as a deduction, the disallowance was not justified. It was emphasized that the allowability of the claim under relevant provisions must be determined first, and if not allowable, Section 43B cannot be invoked. The Tribunal deleted the disallowance made by the Assessing Officer and directed that the amount cannot be claimed as a deduction in the future. en-us Fri, 14 Feb 2020 00:00:00 +0530 Sat, 04 Apr 2020 12:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394216 The Tribunal ruled in favor of the appellant, a cable TV distribution company, in a case concerning the disallowance of service tax under Section 43B of the Income Tax Act, 1961. The Tribunal held that since the service tax amount was not included in turnover or claimed as a deduction, the disallowance was not justified. It was emphasized that the allowability of the claim under relevant provisions must be determined first, and if not allowable, Section 43B cannot be invoked. The Tribunal deleted the disallowance made by the Assessing Officer and directed that the amount cannot be claimed as a deduction in the future. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394216