Disallowance of provision for expenses - Since, assessee could ...

Case Laws Income Tax

January 19, 2024

Disallowance of provision for expenses - Since, assessee could not file any evidence and also basis for quantifying amount of provision made for expenses, in our considered view said provision can only be treated as unascertained liability, which is not crystallized during the impugned assessment year. - AT

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Disallowance of provision for expenses - Since, assessee could ...

Case Laws Income Tax

January 19, 2024

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