Deferred tax liability

the expenses mentioned by you does not need any Deffered tax asset or liability

Only those expenses need this provision which causes timing difference (i.e the exp. which have occured today in our financial accounts and tomorrow it will occur in our Accounts maintained as per income tax act ) 

But the expenses such as interest on tax and penalty , demand etc. creates permanent differences hence no provisioning is required i.e which are permanently disallowed

Regards

Tushar

expesnses disallwoed is never going to be allowed    which creat permanet difference so there is  deffered tax libility

regard

rajesh

In the above  I  skiped no so now  I clarify  that in case of permanet difference  ther e is no defferd tax liability

Regard

Rajesh