S. 41(1) not applies to unilateral act of writing off of trading liability in year prior to A.Y. 1997-98

High Court of Allahabad

Commissioner of Income-tax, Kanpur

Versus

Elgin Mill Co. Ltd.

IT REFERENCE NO. 128 OF 1989

JANUARY 3, 2013

ORDER

1. Income Tax Appellate Tribunal, Allahabad Bench, Allahabad has referred the following question of law under Section 256(1) of the Income-tax Act, 19

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