https://www.taxtmi.com/caselaws?id=791474 An earlier appellate order was recalled because it dealt with inclusion of service tax in gross receipts under section 44BB, while the Revenue's grounds actually challenged disallowance of unpaid service tax under section 43B. On the merits, unpaid service tax could not be disallowed where the assessee had not claimed that amount as an expenditure in the profit and loss account. Following the coordinate bench view on identical facts, the disallowance was held unsustainable and the Revenue's challenge failed. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791474 An earlier appellate order was recalled because it dealt with inclusion of service tax in gross receipts under section 44BB, while the Revenue's grounds actually challenged disallowance of unpaid service tax under section 43B. On the merits, unpaid service tax could not be disallowed where the assessee had not claimed that amount as an expenditure in the profit and loss account. Following the coordinate bench view on identical facts, the disallowance was held unsustainable and the Revenue's challenge failed. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791474