Additions u/s 41(1) qua write-back of certain creditors - ...
Section 41(1) Update: Write-back of Creditors Reduces Depreciation Claim; Depreciation Not a Loss or Liability.
April 27, 2017
Case Laws Income Tax AT
Additions u/s 41(1) qua write-back of certain creditors - resulting into less depreciation claim for the assessee - depreciation is neither a loss, nor an expenditure, nor a trading liability, referred to in s. 41(1). - AT
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