This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No liability to pay Service Tax Until receipt of Consideration
Case Law Details
- Case Name
- Col. D. Pradeep Kumar Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Col. D. Pradeep Kumar Vs DCIT (ITAT Chennai)
Introduction: The appeal of Col. D. Pradeep Kumar against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, for AY 2012-13 revolves around the disallowance of Service Tax payable under section 43B of the Income Tax Act. The ITAT Chennai scrutinized the exclusive method employed by the assessee to account for Service Tax liabilities and directed the Assessing Officer (AO) to verify the extent of the liability at year-end.
Detailed Analysis: The primary issue in this case pertains to the disallowance of Service Tax pay...
