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Provision for gratuity and leave encashment not a contingent liability but deductible as business expense
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Corporate Tax
Provision for gratuity and leave encashment not a contingent liability but deductible as business expense
Posted on
on
January 15, 2014
Tenet Tax Daily January 11 2014
By
tenettax-team
Corporate Tax
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No concealment penalty on mere TP adjustment if such issue was of debatable nature
HC slams revenue for initiating reassessment at instance of audit party without recording his own reasons
