Disallowance of Prior Period Expenses - if the prior period ...

Assessing Officers Must Treat Prior Period Income and Expenses Consistently for Current Year Assessments.

July 30, 2015

Case Laws Income Tax AT

Disallowance of Prior Period Expenses - if the prior period expenditure is disallowed on the ground that it does not pertain to this year, the assessing officer cannot blow hot and cold and accept the prior period income as pertaining to this year. - AT

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Disallowance of Prior Period Expenses - if the prior period ...

Assessing Officers Must Treat Prior Period Income and Expenses Consistently for Current Year Assessments.

July 30, 2015

Case Laws Income Tax AT

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