Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
Addition u/s 41 - remission/cessation of liability - liability continued from past so many years - merely on the basis of surmises and assumptions it cannot be said that there is remission/cessation of liability in the impugned assessment year - Addition u/s 41 to be deleted
Addition u/s 41 - remission/cessation of liability - liability continued from past so many years - merely on the basis of surmises and assumptions it cannot be said that there is remission/cessation of liability in the impugned assessment year - Addition u/s 41 to be deleted
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