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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Accrual of expenditure liability - correct year of assessment - ...

Case Laws     Income Tax

September 2, 2020

Accrual of expenditure liability - correct year of assessment - On perusal of the order of AO who has given the detailed finding that why the above liability did not accrue in assessment year 13-14 but in assessment year 12-13, based on the appreciation of the agreement shown by the assessee cannot be found fault with - Additions confirmed - AT

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