Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 850 - HC - Income TaxProvision for wage arrears - whether an ascertained liability - HELD THAT:- Following the ratio laid down by the Hon'ble Supreme Court in the judgments reported in Bharat Earth Movers Vs. Commissioner of Income Tax [2000 (8) TMI 4 - SUPREME COURT] and Calcutta Co. Ltd., Vs. Commissioner of Income Tax [1959 (5) TMI 3 - SUPREME COURT] the question of law is decided against the Revenue and in favour of the assessee.
|