Case Law Details
Corrtech International Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
The Assessing Officer disallowed the claim of Service Tax on the ground that the said demand was related to earlier years and the said Service Tax liability of the assessee or the recipient was on that point of time disputed by the parties. The Assessing Officer has not taken cognisance of the fact that the Service Tax of Rs.56,08,748/- was paid by the assessee during the year under consideration. The deduction in respect of the Service Tax is statutory liability irrespective of the period to which such liability pertains to. Thus, the assessee is eligible for the deduction of the said amount during the year under consideration. The CIT(A) was right in deleting the said addition and there is no need to interfere with the findings of the CIT(A). Ground no.1 of Revenue’s appeal is dismissed.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
These are cross appeals filed by the assessee and Revenue against order dated 14.03.2012 passed by the CIT(A)-6, Ahmedabad for the Assessment Year 2008-09.
2. The assessee in its appeal ITA No.926/Ahd/2012 for A.Y. 2008-09 has raised the following grounds of appeal :
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