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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Addition towards service tax liability by invoking the ...

Income Tax

December 18, 2018

Addition towards service tax liability by invoking the provisions of section 43B - ST was payable on cash basis - No material is available to show that the liability of ST was incurred before the end of the relevant previous year under the service tax law - additions deleted.

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  2. 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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  6. Disallowance u/s 43B - he amount in question as service tax is covered by the provisions of section 43B. - AT

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  8. Addition u/s 43B - presumptive assessment u/s 44AF - disallowance made by the AO by invoking the provisions of Sec. 43B of the Act in respect of the statutory...

  9. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

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