M/S. KUNNEL ENGINEERS AND CONTRACTORS (P) LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed and remanded with the observations as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 43B is found to be applicable with respect to the service tax liability remaining unpaid as on the due date of filing return, then should not the Appellant be allowed a deduction of the same in the appropriate year of payment? 4) Whether on the facts and in the circumstances of the case the Appellate Tribunal was right

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX