Deferred sales tax liability credited by assessee under capital reserve account was a capital receipt & could not be termed as remission/cessation of liability for levy of income tax
ITAT Mumbai, in the case of Zyg Pharma Pvt. Ltd. Vs. ...
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Posts tagged "Zyg Pharma Pvt. Ltd. Vs. DCIT"
If the PF amount had been deposited within permissible grace period, no disallowance can be made u/s 43B
If the PF amount had been deposited within permissible grace period, no disallowance can be made u/s 43B
ITAT Mumbai, in the case of Zyg Pharma Pvt. Ltd. Vs. DCIT has held as under:
Perusal of assessment order showed that ...
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