Section 43B Doesn’t Apply to Unclaimed Service Tax Liabilities: Delhi ITAT

Sircar Securities & Allies Services Pvt. Ltd. Vs ACIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi Bench delivered a significant judgment in the case of Sircar Securities & Allied Services Pvt. Ltd concerning Assessment Years (AY) 2017-18 and 2019-20. The case dealt with critical issues such as the applicability of Section 43B on unpaid service tax, disallowance of employees’ contributions to Provident Fund/ESI, and late fees under Section 234F of the Income Tax Act, 1961. Shri Deep Agarwal, Advocate from Kolkata represented the assessee in the

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