Prior Period Exp disallowed under which section in IT ACt


(Querist)
17 October 2019
Pls guide

Prior Period Exp debited to PL Account disallowed under which section in IT ACt for Income tax computation purpose ?

Also mention pls in ITR Form Grouping purpose under which head group this disallowance should be shown ?


CA Dileep Surya Kumar (Expert)
17 October 2019
Section 37 of IT Act


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