Dismissing the appeal of the revenue , the Tribunal held that; Service tax paid through banking challans , addition was held to be not justified ( AY. 2009-10)
ITO v. Ravindra Pratap Thareja. (2018] 61 ITR 415 (Jabalpur) (Trib)
S. 69C : Unexplained expenditure – Service tax paid through banking challans , addition was held to be not justified .