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provisions of section 43B

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03 October 2008 Is provisions of section 43B of Income Tax Act.1961 are applicable to service tax ?


03 October 2008 Interest @ 13% p.a.& it is payable along with service tax payment. Also, if not paid before due date of filing I.T return the same will be disallowed u/sec.43B

03 October 2008 If the service tax payable amount is not passed through the profit and loss account question of disallowance u/s 43B of the Income tax act,1961 do not arise.


03 October 2008 Case Law get it from the following URL:
https://www.caclubindia.com/share_files/files_download.asp?files_id=8366



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