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2021 (3) TMI 1360 - AT - Income TaxUnpaid service tax - addition u/s 43B - assessee contended that the service tax unpaid was never claimed as an expenditure / deduction in the profit and loss account warranting disallowance u/s 43B - whether it has claimed as deduction in the profit and loss account was never examined by the AO and the CIT(A) without giving an opportunity to the A.O. by placing reliance on the additional evidence allowed the appeal of the assessee? - HELD THAT:- AR does not have any grievance for remitting the issue to the A.O. to examine whether the unpaid service tax has been claimed as a deduction in the profit and loss account. This issue is restored to the files of the A.O. The A.O. is directed to examine whether the assessee had claimed the unpaid service tax as an expenditure / deduction in the profit and loss account. In the event the same is not claimed as a deduction / expenditure, the A.O. shall not invoke the provisions of section 43B in view of the judgment in the case of CIT v. Knight Frank (India) Pvt. Ltd. [2016 (8) TMI 1096 - BOMBAY HIGH COURT] - Appeal filed by the Revenue is allowed for statistical purposes.
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