Tribunal held that since the assessee has not deposited with Government before due date of filing of return ,disallowance was held to be justified .( AY.2013-14)
Hemkunt Infratech (P.) Ltd. v. DCIT (2018) 170 ITD 419 / 170 DTR 1/ 195 TTJ 598(Delhi) (Trib.)
S. 43B : Deductions on actual payment – Service tax – Not deposited with Government before due date of filing of return – Disallowance was held to be justified [ S.139(1) ]