Addition made on account of non realization of ‘Provision for ...

Case Laws Income Tax

July 14, 2012

Addition made on account of non realization of ‘Provision for surcharge’- such amount of surcharge cannot be held to be taxable as it is not the real income of the assessee and is hypothetical by nature - AT

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Addition made on account of non realization of ‘Provision for ...

Case Laws Income Tax

July 14, 2012

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