Addition on written back liability - there cannot be cessation ...
Tax Liability Cannot Be Ceased Twice; Addition for 2007-08 Unjustified After 2013-14 Payment.
July 25, 2015
Case Laws Income Tax AT
Addition on written back liability - there cannot be cessation of liability twice - when the assessee has offered impugned liability to tax in AY 2013- 14 and tax has been paid thereon then the similar addition cannot be upheld for AY 2007-08 - AT
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