Provision for interest on overdue fixed deposits was ascertained liability as it was identified when return filed-High Court
January 18, 2018
High Courts, Income Tax, Judgments
Provision for interest on overdue fixed deposits was ascertained liability as the assessee was able to identify it when it filed returns-High Court ABCAUS Case Law Citation: ABCAUS 2168 (2018) (01) HC Important Case Laws Cited/relied upon by the parties: Bharat Earth Movers Ltd. Vs CIT, (2000) 245 …