Enhancement of income by the CIT(A) - Prior period expenditure - ...

Case Laws Income Tax

October 18, 2019

Enhancement of income by the CIT(A) - Prior period expenditure - settlement of disputed expenditure - It is at this stage that the liability to pay can be said to have finally arisen. Once the liability to pay arose in the year relevant to the assessment under consideration, the same has to be allowed as deduction.

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Enhancement of income by the CIT(A) - Prior period expenditure - ...

Case Laws Income Tax

October 18, 2019

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