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DTA and DTL
what are norms/rules for recognition of DTA and DTL in P&L account?
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References to Common conditions in which DTA, DTL arises
Expenses debited in the statement of profit and loss for accounting purpose but the same are allowed for the taxation purpose in the subsequent year(s). e.g. Expenditure under section 43B such as taxes, duties, cess, fee etc.
Expenses debited in the statement of profit and loss for accounting purpose but the same are allowed for the taxation purpose in the subsequent year(s). e.g. Expenditure under section 43B such as taxes, duties, cess, fee etc.
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