Disallowance u/s 36[1](viii] - no reserve was created - ...

Retroactive Reserve Creation Denied u/s 36(1)(viii); Timely Special Reserve Establishment Required for Compliance.

June 2, 2015

Case Laws Income Tax AT

Disallowance u/s 36[1](viii] - no reserve was created - appellant submits that the appellant may be permitted now to create such reserve - such non-creation of special reserve by the assessee cannot be made good by creating any reserve on a later date - AT

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Disallowance u/s 36[1](viii] - no reserve was created - ...

Retroactive Reserve Creation Denied u/s 36(1)(viii); Timely Special Reserve Establishment Required for Compliance.

June 2, 2015

Case Laws Income Tax AT

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