When the assesse has not claimed the deduction u/s. 28 to 42 then the question of invoking the provisions of S. 43B either for disallowance or for claiming the deduction on the event of payment does not arise. (AY. 2012-13)
Den Futuristic Cable Networks Pvt. Ltd. v. ITO (2020) 206 TTJ 7 (UO) (Jaipur)(Trib.)
S. 43B : Deductions on actual payment-Service tax-Neither included this amount of service tax in the turnover/revenue receipts-nor claimed as deduction in the profit and loss account-No disallowance can be made.