Sec. 36(1)(Viia)

Calcutta H.C : Tribunal has erred in law in allowing deduction under section 36(1) (viia) of the I.T.Act, 1961, for the same advances made for all previous years leading to multiple deductions in every assessment year by misinterpreting the Rule 6ABA of the I.T. Rules, 1962 and also against the ratio of judgmen in the case of J.K Synthetics Ltd. vs. UOI 199 ITR 43 (SC)

High Court Of Calcutta Pr.CIT vs. Uttarabanga Kshetriya Gramin Bank Section 36(1)(viia) Asst. Year 2008-09 and 2009-10 Aniruddha Bose &

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