Deletion of addition made towards disallowance of Service Tax written off account.

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Last updated: 23 February 2021
Quick Summary
This Income Tax Appellate Tribunal (ITAT) case concerns the disallowance of service tax written off by the tax authorities. The assessee, operating within a Special Economic Zone (SEZ), argued that they were exempt from service tax and therefore eligible for a refund of input service tax paid to suppliers. The ITAT's decision addresses whether this written-off amount should be disallowed as a deduction.

Court :
ITAT Chennai

Brief :
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-13, Chennai, dated 17.11.2017 and pertains to assessment year 2010-11.

Citation :
ITA 1184/CHNY/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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