https://www.taxtmi.com/caselaws?id=296698 The Appellate Tribunal ITAT Ahmedabad upheld the deletion of an addition of Rs. 2,34,04,061 related to unpaid service tax liability under section 43B of the Income Tax Act for the assessment year 2013-14. The Tribunal ruled in favor of the assessee, stating that since the unpaid service tax liability was not claimed as a deduction in the profit & loss account and not paid, the AO's disallowance was unjustified. Citing a Delhi High Court judgment, the Tribunal dismissed the Revenue's appeal, affirming the decision of the ld.CIT(A) and pronouncing the order on 27th February 2020 at Ahmedabad. en-us Thu, 27 Feb 2020 00:00:00 +0530 Wed, 04 Aug 2021 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296698 The Appellate Tribunal ITAT Ahmedabad upheld the deletion of an addition of Rs. 2,34,04,061 related to unpaid service tax liability under section 43B of the Income Tax Act for the assessment year 2013-14. The Tribunal ruled in favor of the assessee, stating that since the unpaid service tax liability was not claimed as a deduction in the profit & loss account and not paid, the AO's disallowance was unjustified. Citing a Delhi High Court judgment, the Tribunal dismissed the Revenue's appeal, affirming the decision of the ld.CIT(A) and pronouncing the order on 27th February 2020 at Ahmedabad. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296698