The Pr. Commissioner Of Income Tax -4 v. Iap Company Pvt. Ltd.

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 650/2018 THE PR. COMMISSIONER OF INCOME TAX -4..... Appellant Through Mr.Ruchir Bhatia, Sr.Standing Counsel for the Revenue.

versus IAP COMPANY PVT. LTD.

..... Respondent Through None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 28.05.2018 The question of law urged with respect to the disallowance made by the Assessing Officer under Section 43B of the Income Tax Act in the service tax components has been decided by the ITAT based upon the ruling of this Court in Commissioner of Income Tax Vs. NOBLE & HEWITT (I)P. LTD (2008) 305 ITR 324 Delhi The Tribunal noticed that as a matter of fact the assessee had not debited the amount of service tax to its profit and loss account as expenditure and not claimed any deduction.

Consequently no question of law arises.

Appeal is dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J MAY 28, 2018 ndn