Addition u/s 41 - Deferred sales tax liability being the ...

Case Laws Income Tax

April 22, 2016

Addition u/s 41 - Deferred sales tax liability being the difference between the payment of net present value against the future liability credited by the assessee under the capital reserve account in its books of account was a capital receipt and could not be termed as remission/cessation of liability - AT

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Addition u/s 41 - Deferred sales tax liability being the ...

Case Laws Income Tax

April 22, 2016

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