Held that incurring of liability to pay tax, duty, cess or fee, etc., in a particular previous year is not a relevant criterion for granting deduction, and when amount of such tax, etc., is actually paid by assessee, then only deduction will be allowed to assessee. (AY. 2014-15)
Shirode Automobiles (P.) Ltd. v. ACIT (2022) 193 ITD 777 / 217 TTJ 382/213 DTR 95 (SMC) (Pune)(Trib.)
S. 43B : Deductions on actual payment-Service tax payment-For granting deduction only when amount of such tax, etc., is actually paid by assessee, that deduction will be allowed. [S. 43B(a), 145A(ii)]