Held that prior period expenses allowable as deduction. (AY.2003-04)
PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2022) 447 ITR 186 (Raj.)(HC)
S. 37(1) : Business expenditure-Prior period expenses-Allowable as deduction. [S. 145]
S. 37(1) : Business expenditure-Prior period expenses-Allowable as deduction. [S. 145]
Held that prior period expenses allowable as deduction. (AY.2003-04)