Deemed income u/s 41(1) - if the assessee did not claim the ...
Section 41(1) Income Tax Act: Unclaimed Debts Recognized as Income to Ensure Proper Tax Accounting.
September 6, 2012
Case Laws Income Tax AT
Deemed income u/s 41(1) - if the assessee did not claim the debt as bad in earlier years then the claim of assessee will be accepted that he has already been offered as income by the assessee in his computation of income - AT
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