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Disallaowance

This query is : Resolved 
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(Querist)
16 September 2013 sir

my client has collected servicetax from clients but he has not remitted the same till date of filing, should it be added as income

does this cover under 43 b of the incometax act
(43 B speaks about expenditure, service tax is not an expenditure)
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Ganeshbabu K

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Ganeshbabu K (Expert)
16 September 2013 yes, it is disallowed under section 43B and reportable in clause 21 by virtue of section 43B(a)


refer icai guidence note on taax audit
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