Dismissing the appeal of the Revenue the Court held that Service tax deduction could be granted only upon actual payment and not on accrual as is provided under section 43B of the Act. (AY. 2013-14)
PCIT v. Zuberi Engineering Co. (2022) 286 Taxman 686 (Raj.)(HC)
S. 43B : Deductions on actual payment-Service tax-Deduction available on actual payment.