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2018 (5) TMI 1962 - AT - Income TaxDisallowance u/s 43B - where the service tax calculated but had not paid to the central government account - HELD THAT:- Admittedly, the service tax account is not routed through the profit and loss account but through suspense account which means that there was no debit to the profit and loss account on account of liability of service tax account or there is no claim by the assessee for deduction of service tax payable. This issue was considered by the Hon'ble Bombay high court in the case of CIT Vs. Knight Frank (India) Pvt. Ltd. [2016 (8) TMI 1096 - BOMBAY HIGH COURT] - we allow the grounds of appeal raised by the assessee.
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