Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1703 - AT - Income TaxDisallowance of Service Tax u/s. 43B - service tax was paid after the due date of filling of return of income and added to the total income of the Appellant - HELD THAT:- Issue decided in favour of assessee as relying on case of Knight Frank (India) (P) Ltd.[2016 (8) TMI 1096 - BOMBAY HIGH COURT] as 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. Appeal filed by the assessee stands allowed.
|