2018 (8) TMI 1427 - SCH - Income Tax

Additions u/s 41(1) - additions in the years of transfer to the Reserve Fund of the excess provisions made for establishment and other expenses in earlier years - withdrawal of exemption by insertion of section 80P(4) by Finance Act, 2006 w.e.f 1-4-07. - Held that - Leave grante - Order of HC stayed.