Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is entitled to claim deduction of the provision made for purchase tax in the year 1981-82 on the basis of the provisional assessment to sales-tax for 1976-77 ?
High Court Of Kerala Commissioner Of Wealth Tax vs. A.M. Moosa Section 2(M) Asst. year 1981-82 S. Sankarasubban & Kumari […]