Service Tax U/s. 43B not allowable as no expenditure claimed by assessee

Issue- On the facts and in the circumstances of the case, the Ld.CIT(Appeals) has erred on facts and in law in deleting the addition of Rs.10,83,555/- which was made by the Assessing Officer by invoking the provisions of section 43B of the Act as the service tax payable in the balance sheet was not deposited before due date of filing of return.

Held- Disallowance u/s 43B of the Act. No expenditure has been claimed by the assessee in its books of accounts. Under such circumstances the question of disallowance u/s 43B does not arise.

 INCOME TAX APPELLATE TRIBUNAL, DELHI

BEFORE SHRI J.SUDHAKAR REDDY, AM

AND SHRI RAJPAL YADAV, JM

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