https://www.taxtmi.com/caselaws?id=446215 The ITAT Raipur allowed the assessee's appeal on two issues. First, regarding delayed deposit of employees' EPF/ESIC contributions under Section 36(1)(va), the Tribunal held that no disallowance could be made during processing under Section 143(1)(a), following precedents from Mumbai ITAT decisions. Second, concerning service tax disallowance under Section 43B(a) for payments made beyond the due date, the Tribunal ruled that since the service tax was not charged to the profit and loss account, no addition could be made under Section 43B, citing Ganapati Motors case where similar principle was applied for unpaid VAT liability not debited to accounts. en-us Thu, 23 Nov 2023 00:00:00 +0530 Fri, 12 Jul 2024 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446215 The ITAT Raipur allowed the assessee's appeal on two issues. First, regarding delayed deposit of employees' EPF/ESIC contributions under Section 36(1)(va), the Tribunal held that no disallowance could be made during processing under Section 143(1)(a), following precedents from Mumbai ITAT decisions. Second, concerning service tax disallowance under Section 43B(a) for payments made beyond the due date, the Tribunal ruled that since the service tax was not charged to the profit and loss account, no addition could be made under Section 43B, citing Ganapati Motors case where similar principle was applied for unpaid VAT liability not debited to accounts. Case-Laws Income Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446215