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ITAT, Bangalore: Service Tax Collected But Not Remitted Can be Disallowed u/s 43B of Income Tax Act - (18 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Bangalore has ruled that the amount of service tax collected under section 43B of the Income Tax Act, 1961 but not remitted to the Government exchequer can be disallowed.

Tags : INCOME TAX APPELLATE TRIBUNAL   SERVICE TAX   SECTION 43B OF THE INCOME TAX ACT   1961  

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