https://www.taxtmi.com/caselaws?id=59293 The Tribunal ruled that the write-back of provisions for ascertained liabilities should not be reduced from the profit computed for section 32AB purposes. The term "ascertained liabilities" is relevant for both additions and reductions in profit computation under section 32AB. The matter was then referred back to the Division Bench for disposal of other grounds raised in the appeal. en-us Fri, 19 May 2006 00:00:00 +0530 Mon, 27 Dec 2010 16:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59293 The Tribunal ruled that the write-back of provisions for ascertained liabilities should not be reduced from the profit computed for section 32AB purposes. The term "ascertained liabilities" is relevant for both additions and reductions in profit computation under section 32AB. The matter was then referred back to the Division Bench for disposal of other grounds raised in the appeal. Case-Laws Income Tax Fri, 19 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59293