Disallowance u/s 36[1](viii] - no reserve was created - ...

Income Tax

June 2, 2015

Disallowance u/s 36[1](viii] - no reserve was created - appellant submits that the appellant may be permitted now to create such reserve - such non-creation of special reserve by the assessee cannot be made good by creating any reserve on a later date - AT

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Disallowance u/s 36[1](viii] - no reserve was created - ...

Income Tax

June 2, 2015

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