https://www.taxtmi.com/caselaws?id=780101 ITAT HYDERABAD-AT allowed deduction under section 43B for amounts paid in FY 2017-18 (relevant to AY 2018-19) and directed the AO to delete service tax payment of Rs.1,40,23,520 and TDS disallowance (certified by bank challans and audit) from total disallowance of Rs.4,10,61,665, while sustaining disallowance of Rs.1,03,93,805 for which evidence was not furnished. Penalty under section 270A for misreporting was upheld as to the sustained addition, but the AO was directed to modify the penalty order after giving effect to this relief. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780101 ITAT HYDERABAD-AT allowed deduction under section 43B for amounts paid in FY 2017-18 (relevant to AY 2018-19) and directed the AO to delete service tax payment of Rs.1,40,23,520 and TDS disallowance (certified by bank challans and audit) from total disallowance of Rs.4,10,61,665, while sustaining disallowance of Rs.1,03,93,805 for which evidence was not furnished. Penalty under section 270A for misreporting was upheld as to the sustained addition, but the AO was directed to modify the penalty order after giving effect to this relief. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780101