Disallowance on account of advances written off - if the direct ...
Advances Written Off in Income Tax: Circumstantial Evidence Considered for Deductions u/ss 37(1) or 28.
May 1, 2019
Case Laws Income Tax AT
Disallowance on account of advances written off - if the direct pieces of evidence are not available with the assessee, then in such a situation, the circumstantial pieces of evidence are required to be considered while adjudicating the issue on hand - eligible for deduction, subject to the conditions u/s 37(1)/ 28
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