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2022 (9) TMI 578 - AT - Income TaxDisallowance u/s 43B - unpaid Service-Tax - Whether service tax component is not an item of deduction? - CIT-A deleted the addition - case of the assessee before the Lower Authorities that the assessee Company did not claim deduction in this regard nor did it deposit the amount as expenditure under P & L Account - HELD THAT:- CIT(A) while deleting the addition correctly observed that ‘since the service tax component is not an item of deduction that has been claimed by way of debited to the P & L Account by the assessee’. Reliance on case of Noble and Hewitt India (P) Ltd. [2007 (9) TMI 238 - DELHI HIGH COURT] Since, in the present case, the service tax component is not an item of deduction that has been claimed by way of debit to the P &L Account by the assessee, the above ratio laid down by the Jurisdictional High Court is squarely applicable. By respectfully following the said ratio, we do not find any error or infirmity committed by the Ld. CIT(A) . Decided against revenue.
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