TMI BlogAddition of service tax payable u/s 43B - not debited to the P&L A/c - once the assessee has not claimed...Addition of service tax payable u/s 43B - not debited to the P&L A/c - once the assessee has not claimed it as an expenditure, the disallowance of the same u/s 43B of the Act would not arise - in fact, the AO is not disallowing the expenditure, but is bringing it to tax, which is not the purpose of the section - addition is deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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