Service tax covered u/s 43b

This query is : Resolved 

13 February 2013 Hello everyone.

Please let me know whether section 43B coveres service tax also on not?

13 February 2013 Please refer the case and compare the facts of your case. As service Tax is not routed through P&L A/c it is not covered U/s 43B.
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ACIT v. Real Image Media Technologies (P) Ltd. 114 ITD 573 (Mad.)


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