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Income Tax - Highlights / Catch Notes

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Addition of outstanding service tax liability u/s 43B - ...

Income Tax

Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding service tax liability is not liable to be added u/s 43B of the Act, since the same has not been claimed as deduction. - AT

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