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 the equipment purchased during the impugned year once a government authority inspecting the equipment, certifies the date of power supply to the equipments and after inspection has permitted energisation of the equipment.

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