https://www.taxtmi.com/caselaws?id=777798 ITAT KOLKATA held the CIT(A)'s deletion of additions under s.43B was not justified, observing the CIT(A) failed to verify whether service tax was actually routed through the profit & loss account or whether consideration had been received such that liability arose. The matter was remanded for fresh examination and verification of amounts received/receivable and whether service tax was paid before actual receipt. Revenue's appeal was accordingly partly allowed for statistical purposes. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777798 ITAT KOLKATA held the CIT(A)'s deletion of additions under s.43B was not justified, observing the CIT(A) failed to verify whether service tax was actually routed through the profit & loss account or whether consideration had been received such that liability arose. The matter was remanded for fresh examination and verification of amounts received/receivable and whether service tax was paid before actual receipt. Revenue's appeal was accordingly partly allowed for statistical purposes. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777798