https://www.taxtmi.com/caselaws?id=760971 ITAT Pune remanded the case back to Addl. JCIT(A)-3, Bengaluru regarding disallowance under section 43B for non-payment of service tax. The assessee, a works contractor primarily working for BSNL, contended it never received service tax and GST amounts from the contractee due to BSNL's cash crunch and non-payment for three years. The tribunal distinguished this case from precedents where parties had received tax amounts but failed to pay the government. Following the Bombay HC decision in Ovira Logistics case, ITAT directed the lower authority to verify whether the assessee actually received the disputed tax amounts before deciding the issue. The appeal was allowed for statistical purposes. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760971 ITAT Pune remanded the case back to Addl. JCIT(A)-3, Bengaluru regarding disallowance under section 43B for non-payment of service tax. The assessee, a works contractor primarily working for BSNL, contended it never received service tax and GST amounts from the contractee due to BSNL's cash crunch and non-payment for three years. The tribunal distinguished this case from precedents where parties had received tax amounts but failed to pay the government. Following the Bombay HC decision in Ovira Logistics case, ITAT directed the lower authority to verify whether the assessee actually received the disputed tax amounts before deciding the issue. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760971