https://www.taxtmi.com/highlights?id=99687 The ITAT recalled its earlier order because it had decided an issue not arising from the Revenue's appeal, creating an apparent factual error. On rehearing, it held that unpaid service tax liability was not disallowable under section 43B where the assessee had not claimed any deduction and the amount had not been debited to the profit and loss account. Following the co-ordinate Bench ruling for another year, the Tribunal rejected the Revenue's challenge and dismissed the appeal. en-us Tue, 12 May 2026 08:50:36 +0530 Tue, 12 May 2026 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99687 The ITAT recalled its earlier order because it had decided an issue not arising from the Revenue's appeal, creating an apparent factual error. On rehearing, it held that unpaid service tax liability was not disallowable under section 43B where the assessee had not claimed any deduction and the amount had not been debited to the profit and loss account. Following the co-ordinate Bench ruling for another year, the Tribunal rejected the Revenue's challenge and dismissed the appeal. Highlights Income Tax Tue, 12 May 2026 08:50:36 +0530 https://www.taxtmi.com/highlights?id=99687