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Commissioner Of Income-Tax Versus Modern Spinners Ltd.

2016 (5) TMI 208 - SUPREME COURT OF INDIA

Ascertained liability whether provisions of interest can be disallowed as the provisions amounted to unascertained liability - Held that:- Matter is covered against the Revenue by the judgment of this court in Taparia Tools Limited v. Joint CIT [20 .....

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the entire expenditure respectively in the year in which the amount was actually paid. - Decided in favour of assessee. - Civil Appeal No. 3075 of 2007 - Dated:- 14-3-2016 - A. K. Sikri And Rohinton Fali Nariman, JJ. For the Petitioner : Pinky Anand, .....

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