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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Disallowance of service tax u/s 43B - as per the law prevailing ...

Income Tax

September 5, 2013

Disallowance of service tax u/s 43B - as per the law prevailing during the previous year, the liability to pay the same arises only on receipt basis - since the liability to pay service tax does not exist - the service tax cannot be said to be 'payable' - No disallowance u/s 43B - AT

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