Provisions written back can not be added to income if provision was not allowed in the earlier year

HIGH COURT OF DELHI

+ ITA No. 964/2009, 967/2009, 1003/2009, 1013/2009, 1014/2009 & 1015/2009

Date of Decision January 30, 2012.

COMMISSIONER OF INCOME TAX (CENTRAL)- I 

VERSUS

MOHAN MEAKIN LIMITEDPlease become a Premium member. If you are already a Premium member, login here to access the full content.