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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Disallowance of unpaid service tax u/s 43B - Section 43B does ...

Income Tax

April 21, 2015

Disallowance of unpaid service tax u/s 43B - Section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assesee - HC

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  3. Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC

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