When assessee writes back certain provisions & considers it as income, he cannot deduct the same from computation of income, on the ground that in the earlier year these provisions were disallowed.


Last updated: 22 January 2021

Court :
ITAT Mumbai

Brief :
This appeal by the Revenue is directed against the order of the learned Commissioner of Income Tax (Appeals)-3, Mumbai (‘ld.CIT(A) for short) dated26.03.2018 and pertains to the assessment year (A.Y.) 2012-13.

Citation :
ITA No. 4458/Mum/2018

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