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Service tax liability, for which there was no receipt by assessee by year end, could not be disallowed U/s. 43B
Case Law Details
- Case Name
- Dy. Commissioner of Income Tax – 8(2) Vs. M/s Ovira Logistics Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Mumbai
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ITAT MUMBAI BENCH ‘F’
Deputy Commissioner of Income-tax
Versus
Ovira Logistics (P.) Ltd.
IT Appeal Nos. 4567 & 4594 (Mum.) of 2011
OCTOBER 31, 2012
ORDER
Dinesh Kumar Agarwal, Judicial Member
These cross appeals by the Revenue and the assessee are directed against the order dtd. 10-2-2011 passed by the ld. CIT(A) – 17, Mumbai for the A.Y. 2007-08. Both these appeals are disposed of by this common order for the sake of convenience.
2. Briefly stated facts of the case are that the assessee company is a subsidiary company of M/s Infrastructure Leasing & Financial Ser...
