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

Expenditure Liability Accrued in 2012-13, Not 2013-14; Additions by Assessing Officer Upheld After Agreement Analysis.

September 2, 2020

Case Laws Income Tax AT

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

Expenditure Liability Accrued in 2012-13, Not 2013-14; Additions by Assessing Officer Upheld After Agreement Analysis.

September 2, 2020

Case Laws Income Tax AT

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