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Section 43B doesn’t apply to service tax not routed through P&L
Case Law Details
- Case Name
- ACIT Vs S & A Finman Ltd. (ITAT Delhi)
- 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 Delhi
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ACIT Vs S & A Finman Ltd. (ITAT Delhi)
Introduction: This article delves into the recent decision of the Income Tax Appellate Tribunal (ITAT) Delhi in the case of ACIT vs. S & A Finman Ltd. for the assessment year 2012-13. The appeal by the Revenue challenges the order of the ld. CIT (Appeals)-14, New Delhi dated 09.12.2016, focusing on the disallowance of service tax amounting to Rs.1,79,91,058/-. The central question revolves around the application of section 43B of the Income-tax Act, 1961, and the legal implications of unpaid service tax.
Detailed Analysis:
1. Grou...
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