Deduction u/s 36(1)(viia) or u/s 36(1)(viii) - creation of ...

Court Rules on Tax Deductions: Profit Apportionment Not Equivalent to Bad Debt Provision Under Income Tax Act Sections 36(1)(viia) & (viii.

August 20, 2018

Case Laws Income Tax AT

Deduction u/s 36(1)(viia) or u/s 36(1)(viii) - creation of special reserve fund - the assessee has tried to equate the apportionment of profit against an expenditure for provision for bad and doubtful debts which in our view is not possible.

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Deduction u/s 36(1)(viia) or u/s 36(1)(viii) - creation of ...

Court Rules on Tax Deductions: Profit Apportionment Not Equivalent to Bad Debt Provision Under Income Tax Act Sections 36(1)(viia) & (viii.

August 20, 2018

Case Laws Income Tax AT

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