Accrued or a contingent liability - the liability of the ...
Taxpayer's Enhanced License Fees Deemed Accrued Liability Upon Demand, Not Contingent Liability for Assessment Years.
August 21, 2017
Case Laws Income Tax HC
Accrued or a contingent liability - the liability of the Assessee to pay enhanced licence fees for the AYs in question was an accrued liability which arose in the year in which demand was raised - HC
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