Case Law Details
Case Name : ACIT Vs S & A Finman Ltd. (ITAT Delhi)
Appeal Number : ITA No. 2220/Del./2017
Date of Judgement/Order : 14/12/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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ACIT Vs S & A Finman Ltd. (ITAT Delhi)
ITAT Delhi held that as service tax amount is not routed through P&L account, the provisions of section 43B of the Income Tax Act are not applicable to the service tax liability.
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