ACIT v. Chambal Fertilisers And Chemicals Limited. (2018) 61 ITR 33 (Jaipur) (Trib)

S. 37(1) : Business expenditure -Reversal of excess income booked earlier year was held to be allowable as deduction .

Tribunal held that Reversal of excess income booked earlier year was held to be allowable as deduction . (AY.2009 -10)