Prior Period Exp disallowed under which section in IT ACt

This query is : Resolved 

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 ?

17 October 2019 Section 37 of IT Act


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