TMI BlogAddition u/s 41(1) - It is evident that obtaining of any benefit by the assessee in the form remission...Addition u/s 41(1) - It is evident that obtaining of any benefit by the assessee in the form remission or cessation is sine qua non for invoking section 41(1). If the liability continues to exist, the factum of delay in payment does not ipso facto requires addition u/s. 41(1) - CIT(A) rightly deleted the additions - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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