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        Income Tax

        2006 (11) TMI 681 - HC - Income Tax

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        Delhi HC: Deficiency in Contract Work - Contingent or Ascertained Liability? The Delhi HC admitted the case to determine if a provision for deficiency in contract work is a contingent or ascertained liability. Appellant instructed ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Delhi HC: Deficiency in Contract Work - Contingent or Ascertained Liability?

                              The Delhi HC admitted the case to determine if a provision for deficiency in contract work is a contingent or ascertained liability. Appellant instructed to file Paper books within three months.


                              The Delhi High Court heard the case where the appellant claimed a deduction of Rs. 62,99,100 provision made for deficiency in contract work. The court admitted the case for consideration of whether the amount is a contingent liability or an ascertained liability. Appellant was directed to file the Paper books within three months as per rules.
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