Liability for payment of arrears of salary - As a certain ...

Income Tax

October 31, 2020

Liability for payment of arrears of salary - As a certain liability for the impugned assessment year. The assessee company can make provision for the certain liability which is certainly to be paid, therefore, the assessee company has rightly made provision for the arrears of salary in his books of accounts. - AT

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Liability for payment of arrears of salary - As a certain ...

Income Tax

October 31, 2020

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