No addition can be made for the difference in the receipts as per TDS certificate and as per the books of account when the difference is on account of service tax

ACIT Vs M/s Hari Machines Ltd (ITAT Delhi)- Service tax is a recovery on behalf of the company and it has been paid to Government account. Element of service tax cannot be treated as income of the assessee.

Assessee is entitled to depreciation u/s 32 on th

Please become a Premium member. If you are already a Premium member, login here to access the full content.