Salaries were not reflected in the profit and loss account - if an assessee under some misapprehension...

Salaries were not reflected in the profit and loss account - if an assessee under some misapprehension or mistake fails to make an entry in the books of account and although under the law, a deduction must be allowed by the Income Tax Officer, the assessee will lose the right of claiming or will be debarred from being allowed that deduction - HC .....

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