Court held that since the assessee has already added back provision made for wealth tax into his income, matter was to be remanded. (AY. 2010-11)
Swan Silk (P) Ltd. v. ACIT (2021) 282 Taxman 191 (Karn.)(HC)
S. 40(a)(iia) : Amounts not deductible-Wealth tax-Matter remanded.