https://www.taxtmi.com/caselaws?id=450431 The HC dismissed the revenue's appeal u/s 260-A of the Income Tax Act, 1961, affirming the ITAT's decision that the provision for Solid Waste Disposal Expenses was an accrued liability, not a contingent one. The ITAT upheld the CIT(A)'s findings, aligning with Accounting Standards and section 145, resulting in no substantial question of law. en-us Tue, 17 Oct 2023 00:00:00 +0530 Tue, 05 Mar 2024 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450431 The HC dismissed the revenue's appeal u/s 260-A of the Income Tax Act, 1961, affirming the ITAT's decision that the provision for Solid Waste Disposal Expenses was an accrued liability, not a contingent one. The ITAT upheld the CIT(A)'s findings, aligning with Accounting Standards and section 145, resulting in no substantial question of law. Case-Laws Income Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450431