Disallowance of provision for expenditure - assessee...
Tax Provision Disallowed: Consistent Accounting Method Accepted, Additions Deleted After Reversal and Taxation.
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Income TaxSeptember 27, 2019Case LawsAT
Disallowance of provision for expenditure - assessee consistently following this accounting method from past years - the assessee has reversed the provision in the subsequent year and offered to tax. - Additions deleted - AT