Sec.43B deduction allowed for amounts paid in FY; service tax deletion and partial disallowance upheld; AO to recalculate sec.270A penalty

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....ITAT allowed deduction under sec.43B for amounts paid in the relevant FY and directed deletion of service tax payment of Rs.1,40,23,520 and disallowance relating to TDS, finding these were paid in the FY relevant to AY 2018-19 and reflected in ITR-6 and audit reports; it sustained disallowance of Rs.1,03,93,805 for unpaid liabilities where supporting challans/evidence were not produced. ITAT set aside the CIT(A) order and remitted the matter to the AO to give effect to these findings, delete the specified additions, and to modify penalty proceedings under sec.270A accordingly after recalculation in light of the allowed reliefs.....