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Income Tax - Highlights / Catch Notes

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MAT adjustment - provision for gratuity and leave encashment - ...

Income Tax

April 22, 2017

MAT adjustment - provision for gratuity and leave encashment - Even though the A.O. could not have entertained the said claim but it does not impinge upon the appellate authorities to entertain such a claim if all the facts are there on record- AT

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