{"id":36802,"date":"2023-09-05T13:23:10","date_gmt":"2023-09-05T07:53:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ranvir-singh-vidhuri-v-dy-cit-2022-216-dtr-390-218-ttj-941-raipurtrib\/"},"modified":"2023-09-05T13:23:10","modified_gmt":"2023-09-05T07:53:10","slug":"ranvir-singh-vidhuri-v-dy-cit-2022-216-dtr-390-218-ttj-941-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ranvir-singh-vidhuri-v-dy-cit-2022-216-dtr-390-218-ttj-941-raipurtrib\/","title":{"rendered":"Ranvir Singh Vidhuri v. Dy. CIT (2022) 216 DTR 390 \/218 TTJ 941 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that \u00a0the assessee has not claimed any deduction of the amount of unpaid service-tax, the same could not have been disallowed by triggering the provisions of s. 43B; in view of s. 145A(a)(ii) as it existed in the relevant Assessment year. 2012-13. The assessee\u00a0 was following accounting his contract receipts by following exclusive method (ie., net of service-tax).\u00a0 The assessee has not claimed the deduction of service tax. No disallowance can be made. Followed\u00a0 CIT v. Ovira Logistics (P) Ltd\u00a0 (2015) 377 ITR 129(Bom)(HC),CIT v. Calibre Personnel Services (P) Ltd\u00a0 (ITA No. 158 of 2013 dt. 2-2-2015.)\u00a0 (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145A : Method of accounting-Contract receipts-Net of service tax-Exclusive method for accounting-Deduction not claimed-No disallowance can be made. [S. 43B, 145A(a)(ii)]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36802","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9zA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36802"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36802\/revisions"}],"predecessor-version":[{"id":36803,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36802\/revisions\/36803"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}