Case Law Details
Case Name : ALP Overseas Pvt. Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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ALP Overseas Pvt. Ltd Vs DCIT (ITAT Delhi)
It is notable that though the provision for gratuity was not added back while computing the income of the assessee, but in the balance sheet, the assessee had disclosed it, as provision for gratuity. While preparing the IT return of the assessee, the Chartered Accountant did not add back it as income due to bona fide mistake.
We further observe from the computation of income submitted by the assessee for preceding and subsequent assessment years t
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