This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Provisions of Section 43B of the Income-Tax Act, 1961 held as not applicable to service tax
Case Law Details
- Case Name
- The Asst. Commissioner of Income Tax (Chennai) Vs M/s. Real Image Media Technologies Pvt. Ltd. (ITAT Chennai 'B' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- ITAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Real Image Media Technologies Pvt. Ltd. Vs. ACIT (ITAT Chennai)
Facts – Real Image Media Technologies Pvt Ltd (the Assessee), in their books of account, did not route the service tax dues through the profit and loss account. However, the liability towards service tax was reported in the Balance Sheet. During the course of assessment proceedings, the assessing officer (AO) requested the assessee to furnish proof in support of the payment of service tax dues on or before the statutory date for filing the return of income. The service tax amount which was not paid before th...
