If there is no question of cessation and remission of sundry ...
Sundry creditors' liability in balance sheet not covered by Section 41(i) of Income Tax Act.
September 1, 2017
Case Laws Income Tax AT
If there is no question of cessation and remission of sundry creditors liability and the same is shown in Balance Sheet of Assessee then it is not covered by the provisions of section 41(i) of the IT Act.
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