Held that service tax paid as per corporate agreement is allowable as deduction. (AY. 2011-12, 2012-13)
Axis Bank Ltd. v. ACIT (2025) 211 ITD 650 /235 TTJ 209 (Ahd) (Trib.)
S.37(1): Business expenditure-Service tax payment-Corporate agency agreement-Allowable as deduction.