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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

MAT - Book profit adjustments - though actual payment of ...

Case Laws     Income Tax

February 16, 2013

MAT - Book profit adjustments - though actual payment of gratuity may be made at a later point of time upon periodical release of the employees from service, it is provision having been made on actuarial basis it cannot be stated to be an uncertained liability - HC

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