Provision for retirement gratuity written back already stood ...
Retirement Gratuity Write-Back Not Seen as Remission or Cessation of Trading Liability by Assessee.
February 1, 2013
Case Laws Income Tax HC
Provision for retirement gratuity written back already stood allowed - unilateral act of the assessee in writing back would not be treated as remission or cessation of the trading liability - HC
View Source