Court held that expenses provisions written back will not form a part of income since it was written off deposit which was kept in separate account and is not an income eligible for deduction.
Chambal Fertilizers & Chemicals Ltd v. CIT (2018) 95 taxmann.com 313 ( Raj) (HC)
S. 80IA :Industrial undertakings -Expenses provision written back will not form a part of income since it was written off deposit which was kept in separate account and is not an income eligible .