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    Income Tax

    Disallowing the expenses of liquidated damages - year of...

    Liquidated Damages Expenses Not Allowed Until Contract Conditions Met u/s 32 of the Contract Act.

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    Income TaxApril 30, 2019Case LawsHC

    Disallowing the expenses of liquidated damages - year of allowability - a payment based on contingent contract u/s 32 of the Contract Act could be allowable only when the conditions prescribed therein would have been complied with and not on the date of execution of the agreement.

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