https://www.taxtmi.com/caselaws?id=40280 The Supreme Court dismissed the appeal in favor of the Revenue regarding the interpretation of section 40A(7)(b)(ii) of the Income-tax Act, 1961. The appellant was not entitled to claim deduction of Rs. 11,96,413 as it was not provided for in the relevant accounting years. The appeal was dismissed with no order as to costs. en-us Tue, 10 Feb 1998 00:00:00 +0530 Wed, 29 Aug 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40280 The Supreme Court dismissed the appeal in favor of the Revenue regarding the interpretation of section 40A(7)(b)(ii) of the Income-tax Act, 1961. The appellant was not entitled to claim deduction of Rs. 11,96,413 as it was not provided for in the relevant accounting years. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40280