https://www.taxtmi.com/highlights?id=45910 Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed the same u/s 37 and the question of applying Section 35 (1)(ii) to the said contributions did not arise en-us Wed, 17 Apr 2019 16:26:32 +0530 Wed, 17 Apr 2019 16:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45910 Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed the same u/s 37 and the question of applying Section 35 (1)(ii) to the said contributions did not arise Highlights Income Tax Wed, 17 Apr 2019 16:26:32 +0530 https://www.taxtmi.com/highlights?id=45910