No Section 43B Disallowance as Service Tax Not Claimed in P&L: ITAT Dehradun

Schlumberger Solutions Pvt. Ltd. Vs ACIT (ITAT Dehradun) In Schlumberger Solutions Pvt. Ltd. vs ACIT, the ITAT Dehradun dealt with a Miscellaneous Application (M.A.) filed by the assessee seeking recall of an earlier tribunal order dated 29.11.2021 for Assessment Year 2010–11. The original tribunal order had dismissed the Revenue’s appeal by holding that service tax does not form part of gross receipts for computing income under Section 44BB of the Income Tax Act. However, the assessee contended in the M.A. that the tribunal had misunderstood the actual issue involved in the appeal. The as...