MOBILE TELECOMMUNICATIONS PVE. LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA
In the result, the appeal of the assessee is Dismissed
ITA 1311/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad22 Dec 2021AY 2010-11
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 641/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-2010 & आयकर अपील सं./Ita No. 1311/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2010-2011 Mobile Telecommunications Pvt. Ltd., D.C.I.T., C/O. Ambalal M. Shah & Co., Vs. Circle-2(1)(2), Chartered Accountants, Baroda. 108, Bell-E-Vista Complex, Race Course Chakli Circle, Vadodara-390007. Pan: Aaccm2659J
For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 143(3)Section 14ASection 43BSection 69C
Section 43B, the AO made the disallowances. Even during the course of appellate proceedings, the ld.A.R has failed to furnish documentary evidences to prove that the Service
Tax payable as on 31.03.2010 was paid before the due date of filing of return. It may also be noted that the appellant had claimed the expenditure on account of Service Tax Payable