Provisions of Section 43B when revenue expenditure was not claimed in the earlier year


Last updated: 15 October 2021

Court :
ITAT Ahmedabad

Brief :
The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad (“CIT(A)” in short) dated 14.08.2019 passed for Assessment Year 2013-14.

Citation :
ITA No. 1694/Ahd/2019 & CO No. 16/Ahd/2020

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