Section 43B: Unpaid Service Tax Cannot Be Disallowed When No Deduction Was Claimed ITAT Dehradun | Schlumberger Solutions (P.) Ltd. v. ACIT | [2026] 185 taxmann.com 786 | Order dated 30 March 2026 Can the Assessing Officer invoke Section 43B merely because an assessee has an outstanding service tax liability, even though the…
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