ITAT Vishakhapatnam held that non-payment of tax under the Income Declaration Scheme, 2016 against the income declared cannot change the character of the income declared under IDS, 2016.
ITAT Surat held that when any expense is not claimed, no disallowance is permissible. Accordingly, disallowance u/s. 43B on account of unpaid service tax not warranted as the same is not claimed as ...