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2022 (12) TMI 691 - AT - Income TaxAddition u/s 43B - non depositing of Service Tax as before the due date of filing of its return of income, as per Annexure-IV of the 3CD Report - The Service Tax collected from the clients but not paid to the Service Tax Deptt. is an income of the assessee irrespective of the fact whether or not the Service Tax is routed through P&L Account of not - HELD THAT:- The amount of service tax has not been routed through P&L account. Hence, ratio of the decision Planet Advertising Pvt. Ltd. [2013 (7) TMI 1205 - ITAT DELHI] that the provisions of section 43B are not applicable to the service tax liability, is applicable. Accordingly, we uphold the order of the ld. CIT (A) - Appeal filed by the Revenue stands dismissed.
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