Disallowance of provision of Sludge Disposal Charges - liability ...
Sludge disposal charges are deductible when generated u/s 37 of the Income Tax Act.
September 20, 2013
Case Laws Income Tax AT
Disallowance of provision of Sludge Disposal Charges - liability of sludge disposal charges accrues the moment the sludge is generated and accordingly the provision for sludge disposal charges ought to be allowed as deduction under section 37 - AT
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