Disallowances of the provision of entry tax liability under ...
Case Laws Income Tax
June 22, 2016
Disallowances of the provision of entry tax liability under section 43B - Given that there is no claim of provision of entry tax in the profit/loss account and, hence, in the absence of a claim of an expense, the question of section 43B getting attracted does not arise at the first place. - AT
View Source