https://www.taxtmi.com/highlights?id=19882 Provision towards fraud – the incident which resulted in irregularities/embezzlement occurred during the previous year – thus, the loss has to be held to have crystallized during the previous year - AT en-us Tue, 02 Sep 2014 10:28:51 +0530 Tue, 02 Sep 2014 10:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19882 Provision towards fraud – the incident which resulted in irregularities/embezzlement occurred during the previous year – thus, the loss has to be held to have crystallized during the previous year - AT Highlights Income Tax Tue, 02 Sep 2014 10:28:51 +0530 https://www.taxtmi.com/highlights?id=19882