TMI BlogDisallowance on account of payment of octroi expenses - There is no dispute that the entire liability...Disallowance on account of payment of octroi expenses - There is no dispute that the entire liability was discharged before filing return of income for the year under consideration. On perusal of the facts, we are of the considered opinion that since the liability of F.Ys. 2011-12 and 2012-13 crystallized during the Assessment Year under consideration, the same has to be allowed. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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