Held that the outstanding service tax liability was not liable to be added under section 43B of the Act, since it had not been claimed as deduction. The order passed by the Commissioner (Appeals) was to be set aside and the Assessing Officer was to delete the addition. (AY. 2012-13)
Ken Consulting P. Ltd. v. Dy. CIT (2021) 89 ITR 2 (SN) (Bang.) (Trib.)
S. 43B : Deductions on actual payment-Service tax liability-Not claimed as deduction-Outstanding service tax liability not liable to be added.