2022 (2) TMI 1467

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....L For the Appellant: Ms. Parinitoo Jain through VC      For Respondent: None ORDER D.B. Income Tax Appeal No. 64/2019:- This appeal is admitted for consideration on following substantial question of law:- "Whether the Tribunal was justified in setting aside the enhancement of income made by CIT(A) in exercise of its powers u/s 251 of the Act, ignori....

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....ly on actual payment as per Section 43B of the Act and not on the basis of accrual of liability? (iii) Whether the Tribunal was justified in directing the Assessing Officer to allow the deduction of Rs.41,48,656/- towards Service Tax in assessment year 2014-15, ignoring that the payment of tax is allowed only on actual payment as per Section 43B of the Act and not on the basis of accrual ....