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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Provisional cost of site development - Accrual accounting - ...

Case Laws     Income Tax

February 13, 2013

Provisional cost of site development - Accrual accounting - Deduction u/s 37(1) - there are certain requirements to be met before such provisions are allowed and they revolve around reasonable estimations. - AT

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