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2023 (11) TMI 1214 - AT - Income TaxDisallowance of Service tax payable u/s 43B - service tax collected and not paid to the government exchequer - HELD THAT:- We have no hesitation to hold that service tax collected by assessee and not paid to the government exchequer before the due date of filing the return is to be disallowed, though it was not charged to the P&L account and it attracts the provisions of section 43B of the Act and the present provisions of section 145A of the Act cannot be applied in view of non-absentee clause in section 43B of the Act. Same view was taken in case of ACIT Vs. Kunnel Engineers & Contractors Pvt. Ltd. 2020 (5) TMI 576 - ITAT COCHIN] Accordingly, this ground of appeal of the assessee is dismissed.
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