Since the assessee did not claim any deduction on account of service tax payable, there can be no occasion to invoke provisions of S. 43B of the Act. (AYs. 2010-11, 2011-12)
DCIT v. Alstom India Ltd. (2020) 207 TTJ 932 (Mum.)(Trib.) Alston Projects (India) Ltd. v. ITO (2020) 207 TTJ 932 (Mum.)(Trib.)
S. 43B : Deductions on actual payment-Not claimed any deduction on account of service tax payable-Disallowance is held to be not justified.