In Versus<Br>Iap Company Pvt. Ltd.<Br>Throughcounsel For<Br>None.the Revenue.<Br> v. Noble & Hewitt (I)P. Ltd_ (2008) 305 Itr 324 Delhi, the High Court (2018) dismissed the appeal under Section 43B of the Income-tax Act. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 28.05.2018
The question of law urged with respect to the disallowance made by the Assessing Officer under Section 43B of the Income Tax Act in the service tax components has been decided by the ITAT based upon the ruling of this Court in Commissioner of Income Tax Vs. NOBLE & HEWITT (I)P. LTD (2008) 305 ITR 324 Delhi
The Tribunal noticed that as a matter of fact the assessee had not debited the amount of service tax to its profit and loss account as expenditure and not claimed any deduction.
Consequently no question of law arises.
Appeal is dismissed.
S. RAVINDRA BHAT, J
MAY 28, 2018 ndn
A. K. CHAWLA, J
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