https://www.taxtmi.com/caselaws?id=443906 The Tribunal upheld the disallowance of Rs. 2,63,49,863/- claimed as service tax liability for A.Y. 2016-17, as the payment was made in earlier years. It clarified that deductions under Section 43B of the Income Tax Act are allowable only in the year of actual payment, emphasizing the need for actual payment for deductions. The Tribunal held that the service tax liability crystallized when services were provided in earlier years, not when the order was received. The appeal was dismissed, affirming the disallowance and rejecting the plea for deductions in earlier years. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 04 Oct 2023 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443906 The Tribunal upheld the disallowance of Rs. 2,63,49,863/- claimed as service tax liability for A.Y. 2016-17, as the payment was made in earlier years. It clarified that deductions under Section 43B of the Income Tax Act are allowable only in the year of actual payment, emphasizing the need for actual payment for deductions. The Tribunal held that the service tax liability crystallized when services were provided in earlier years, not when the order was received. The appeal was dismissed, affirming the disallowance and rejecting the plea for deductions in earlier years. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443906