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2020 (2) TMI 80 - AT - Income TaxDisallowing service tax collected by the assessee u/s 43B - HELD THAT:- Service tax collected by the assessee and not paid to the Government exchequer before the due date of filing of return, is to be disallowed, though it was not charged to the profit and loss 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 obstante clause in section 43B of the Act. Assessee raised an alternative plea before us that it should be allowed on actual payment in the assessment year in which it was actually paid. We accept this plea of the assessee and direct accordingly. Disallowance of brought forward loss arises due to additions made u/s 43B & 36(1)(va) - HELD THAT:- According to the assessee, it is consequential and the income of the assessee for those years has computed after giving effect to the appellate orders for the respective assessment years. On this count, the CIT(A) also has given direction to the A.O. to verify the brought forward losses and consider the same in accordance with law. Since the CIT(A) has already given a direction to consider the above claim of the assessee, not find it necessary to give any further directions on this issue.
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