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2022 (9) TMI 301 - Income Tax
Disallowance of Service Tax claimed in the profit and loss account - payment was disallowed by AO on the ground that the assessee has neither shown collection of Service Tax and payment of Service Tax and there is no mention in the Notes to the Accounts - CIT-A deleted the addition - HELD THAT:- We find that the Assessing Officer has misdirected herself in understanding the Notes to the Accounts. Service Tax liability is liability of the assessee and it is not a case where Service Tax has been collected by the assessee from its customers. We, therefore, do not find any error or infirmity in the findings of the Ld. CIT(A). Ground No. 1 is dismissed.
Disallowance on account of rejection of consumption of food and beverages claimed - assessee has not maintained/furnished quantitative details/stock register for goods traded/consumed - CIT-A allowed relief to assessee - HELD THAT:- Considering the nature of business of the assessee and considering the fact that items like liquor is sold on the basis of quantity. It cannot be ruled out that the assessee is maintaining stock register. Since the ld. CIT(A) confirmed the disallowance in our considered opinion, this should meet the ends of justice. We, therefore, decline to interfere with the findings of the ld. CIT(A). Ground No. 2 is also dismissed.