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2016 (8) TMI 1096 - BOMBAY HIGH COURTAddition u/s 145A - inclusion of service tax as part of trading receipts - Tribunal deleted the addition - Held that:- We do not find any ambiguity in Section 145A of the Act as arising for our consideration. However, even if one were to assume the main part of Section 145A of the Act, is capable of more then one interpretation, the interpretation sought to be canvassed by the Revenue, is not sustainable. Therefore, Section 145A of the Act would have no application in cases where service is provided by the Assessee. Addition u/s 43B - unpaid service tax liability disallowed - Held that:- It is an admitted position before us that the respondent assessee had not claimed any deduction on account of the service tax payable in order to determine its taxable income. In the above view, there can be no occasion to invoke Section 43B of the Act. The issue stands concluded against the Revenue by the decisions of this Court in Commissioner of Income Tax Vs. Ovira Logistics P. Ltd. [2015 (4) TMI 684 - BOMBAY HIGH COURT ] and Commissioner of Income Tax Vs. Calibre Personnel Services Pvt. Ltd. (2015 (2) TMI 587 - BOMBAY HIGH COURT )
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