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Income Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Disallowing the provisions made for raw materials, stores and ...

Case Laws     Income Tax

October 28, 2023

Disallowing the provisions made for raw materials, stores and spares treating the same as contingent liability - the assessee could not file any evidence or could not explain how this amount is allowable. - Additions confirmed - AT

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