https://www.taxtmi.com/caselaws?id=296700 The Tribunal upheld the CIT(A)'s decision, ruling that disallowance of outstanding service tax liability under Section 43B was not justified as the liability was not reflected in the Profit and Loss Account. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order. en-us Wed, 08 Jul 2020 00:00:00 +0530 Wed, 04 Aug 2021 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296700 The Tribunal upheld the CIT(A)'s decision, ruling that disallowance of outstanding service tax liability under Section 43B was not justified as the liability was not reflected in the Profit and Loss Account. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order. Case-Laws Income Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296700