Addition u/s 41(1) - It is evident that obtaining of any benefit ...

Case Laws Income Tax

September 17, 2020

Addition u/s 41(1) - It is evident that obtaining of any benefit by the assessee in the form remission or cessation is sine qua non for invoking section 41(1). If the liability continues to exist, the factum of delay in payment does not ipso facto requires addition u/s. 41(1) - CIT(A) rightly deleted the additions - AT

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Addition u/s 41(1) - It is evident that obtaining of any benefit ...

Case Laws Income Tax

September 17, 2020

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