Entitlement to deduction of provision made in respect of ...

Income Tax

December 24, 2018

Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from - scope of amendment - claim of the assessee allowed - the proper method of interpreting the proviso is to give life to the proviso and the intention behind the insertion of the proviso.

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Entitlement to deduction of provision made in respect of ...

Income Tax

December 24, 2018

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