M/S. KUNNEL ENGINEERS AND CONTRACTORS (P) LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX
Appeals are allowed and remanded with the observations as
ITA/66/2020HC Kerala14 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Appellant: M/S.KUNNEL ENGINEERS AND CONTRACTORS (P) LTDFor Respondent: THE ASSISTANT COMMISSIONER OF INCOME TAX
Section 143(2)Section 36Section 43B
disallowance of service tax payable under Section 43B,
particularly when the same was not charged to the Profit and
Loss Account or claimed as a deduction in the computation of
income?
2) Whether on the facts and in the circumstances of the case
there is any evidence or material on record for the Tribunal to
substantiate its finding that
