Case Law Details
Case Name : Income Tax Officer Vs. Shri Jagmohansingh G Dhiman (ITAT Ahmedabad)
Appeal Number : ITA No. 1959/Ahd/2012
Date of Judgement/Order : 31/01/2013
Related Assessment Year : 2009- 10
Courts :
All ITAT ITAT Ahmedabad
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As per the provisions of section 41(1) addition can be made towards remission or cessation of liability, if the following conditions are fulfilled.
(i) In the assessment of an assessee, an allowance or deduction has been made in respect of any loss, expenditure or trading liability incurred by him
(ii) (a) Any amount is obtained in respect of such loss or expenditure, or
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