https://www.taxtmi.com/caselaws?id=302397 The Tribunal allowed the appeal, ruling in favor of the assessee on both issues of unpaid service tax and unexplained sundry creditors. The delay in filing the appeal was condoned due to sufficient cause. The addition of unpaid service tax under section 43B was deleted as it was not claimed as expenditure during the year. Similarly, the addition of unexplained sundry creditors under section 68 was deleted for lack of evidence. The judgment was delivered on January 19, 2018, by Sri J. Sudhakar Reddy, Accountant Member. en-us Fri, 19 Jan 2018 00:00:00 +0530 Mon, 14 Nov 2022 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302397 The Tribunal allowed the appeal, ruling in favor of the assessee on both issues of unpaid service tax and unexplained sundry creditors. The delay in filing the appeal was condoned due to sufficient cause. The addition of unpaid service tax under section 43B was deleted as it was not claimed as expenditure during the year. Similarly, the addition of unexplained sundry creditors under section 68 was deleted for lack of evidence. The judgment was delivered on January 19, 2018, by Sri J. Sudhakar Reddy, Accountant Member. Case-Laws Income Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302397