Addition u/s 41(1) – cessation of liability - expiry of the ...
Limitation Period Expiry Doesn't Extinguish Debt for Section 41(1) Income Tax Act; No Addition for Liability Cessation.
February 19, 2013
Case Laws Income Tax HC
Addition u/s 41(1) – cessation of liability - expiry of the period of limitation prescribed under the Limitation Act could not extinguish the debt - No addition - HC
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