Tribunal held that there was amount of Rs. 3,60,214 which had not been paid by the assessee nor added in the computation of income. Accordingly, the addition made by the Assessing Officer was restricted to the amount of Rs. 3,60,214 as against the addition of Rs. 20,80,139. ( AY.2012-13)
Rajesh Passi v .ITO (2020)78 ITR 221 ( Delhi ) (Trib)
S.43B: Deductions on actual payment – Service tax – Amount neither paid nor added in computation of income.