2016 (2) TMI 1263

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.... Mukul Shrawat, JM This is an appeal filed by the revenue arising from an order of the ld CIT(A), Raipur dated.24.7.2012 pertaining to assessment year 2009-2010. 2. The solitary ground raised is reproduced below: "Whether in law and on facts & circumstances of the case, the ld CIT(A) has erred in deleting the addition of Rs. 56,80,797/- made by the AO on account of nonpayment of lia....

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....mount collected as service tax was not charged to the profit and loss account. Hence, it was pleaded that the amount in question was out of ambit of the provisions of section 43B. Ld CIT(A) has mentioned few case laws on this issue and allowed the claim. 5. With this brief background, we have heard both the sides. At the outset, it is worth to mention that this issue had already been considered....

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....he Revenue, learned DR Smt. Shital S. Verma appeared and supported the order of the AO . 6. After considering the submissions of the learned DR, we are of the considered opinion that no interference is required in the decision given by the learned CIT (A). The issue of disallowance of unpaid statutory liability as prescribed u/s 43B of the IT ACT now stood resolved by several decisions. T....

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....eduction has not been claimed and a separate account has been maintained, then disallowance u/s 43B of the IT Act should not be made. In the case of CIT Vs Noble & Hewitt (India) (P) Ltd. (2008) 305 ITR 324 (Del.), the case of Chowringhee Sales Bureau P. Ltd. Vs CIT (1977) 110 ITR 385 (Cal.) has been distinguished and it was held that when the amount of tax has not been debited to profit & loss ac....