Cessation of liability - provision for discount - as the ...
Discount Deduction Allowed: Previously Disallowed Provision Can Reduce Current Year's Income Tax Liability.
May 30, 2014
Case Laws Income Tax AT
Cessation of liability - provision for discount - as the provision was disallowed in earlier year, reversal made during this assessment year ought to be allowed as deduction while computing total income of the year - AT
View Source