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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Disallowance u/s 36(1) (viia) - creation of reserve for bad ...

Income Tax

August 14, 2013

Disallowance u/s 36(1) (viia) - creation of reserve for bad debts - in the absence of any extra provision for bad and doubtful debts, having been created by the assessee as per the audited accounts available in the paper book, deduction not allowed - AT

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