https://www.taxtmi.com/caselaws?id=301816 The Tribunal allowed the Revenue's appeal for statistical purposes, emphasizing the need to verify if the unpaid service tax was claimed as a deduction before invoking section 43B of the Income Tax Act. The matter was remitted to the Assessing Officer to determine compliance with Rule 46A of the Income Tax Rules, 1962, based on the Bombay High Court judgment. The Tribunal stressed the importance of following legal precedents and prescribed rules in such cases, ensuring proper assessment and adherence to the law. en-us Wed, 31 Mar 2021 00:00:00 +0530 Thu, 21 Apr 2022 20:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301816 The Tribunal allowed the Revenue's appeal for statistical purposes, emphasizing the need to verify if the unpaid service tax was claimed as a deduction before invoking section 43B of the Income Tax Act. The matter was remitted to the Assessing Officer to determine compliance with Rule 46A of the Income Tax Rules, 1962, based on the Bombay High Court judgment. The Tribunal stressed the importance of following legal precedents and prescribed rules in such cases, ensuring proper assessment and adherence to the law. Case-Laws Income Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301816