Disallowance of bad debts - AO wrongly placed reliance on ...
Assessing Officer Misapplies Section 72A, Incorrectly Disallows Bad Debts in Company Amalgamation Case.
March 23, 2013
Case Laws Income Tax HC
Disallowance of bad debts - AO wrongly placed reliance on Section 72A which pertains to carry forward and set off of the accumulated loss and unabsorbed depreciation allowance in case of amalgamation of company - HC
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