Disallowance of expense impermissible as it is not claimed in P&L: ITAT Surat

Mohmed Hasib Tejamul Shaikh Vs ITO (ITAT Surat) ITAT Surat held that when any expense is not claimed, no disallowance is permissible. Accordingly, disallowance u/s. 43B on account of unpaid service tax not warranted as the same is not claimed as deduction in P&L account. Facts- Vide the present appeal, the appellant has contested disallowance u/s. 43B of the Income Tax Act, 1961 on account of unpaid service tax. Assessee submits that in the computation of income, the assessee has not claimed deduction of unpaid service tax liability of Rs. 14,43,922/-, therefore, there is no question for s...