Entity Entitled to Deduct Service and Land Taxes Paid per CESTAT and Rajasthan High Court, Despite Prior Non-recording.

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....The service tax and land tax are statutory liabilities which are paid during the year as per the orders of the CESTAT and Hon’ble Rajasthan High Court. These are statutory liabilities which pertain to the business carried on by the assessee. The assessee cannot be denied a deduction in respect of these payments merely on account of the fact that no expenditure were booked earlier - AT....