Prior period itmes

Hello,

Do the demand on appeal relating to CST, VAT and entry tax for prior periods say, 10-11, or 11-12 taken as expense and debited to profit and loss account in year 2103-14, relates to prior periods ??

Whether it should be considered as prior period itmes and disallowed for ITR purpose to be mentioned in   point no. 27(b) of Tax audit report ? or simply taken as current year expenses??

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