Late return of income tax - disallowance of expenses

CA HAYEDAR SHAIKH (Practice ) (622 Points)

06 March 2015  

Dear Sir,

One of our private limited company was not filed the Income Tax Return till date to whom the Tax audit is not applicable.  Now the company wants to file the Income Tax Return.

The Company is also not paid the Service Tax dues till date.

My question are as follows

1. Whether same amount of Service Tax payable shall be treated as disallowed OR not  in Income Tax Return? 

2. If the amount of service tax payable is disallowed, then under which section of Income Tax Act?

3. In case of late filing of Income tax return, whether the service tax payable is allowed or disallowed?

I hope that you will solve the query.



Hayedar Shaikh