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2013 (4) TMI 842 - AT - Income TaxAddition of professional receipts - Held that - the assessee had raised an invoice on 30.7.2010 and accounted the receipt as income in its books of account for the previous year 2010-11 - to support this audit report and invoice was furnished - on the principles of natural justice and fairness the issue is remitted back to the file of the AO Unpaid Service tax - Held that - The moment the service tax is realised it becomes payable to the Govt. account and if it is not paid it partakes the character of income of the assessee since the assessee could utilise this amount in any manner whatsoever there is no restriction placed on its utilisation - Since service tax realised is included in the total income the same is to be allowed as a deduction in the year it is paid to the Government account - Decided against the assessee
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