Salgaocar Mining Industries Private Limited Vs JCIT (ITAT Panaji)
Case ke facts
Mining company ke upar liability ko Section 41(1) ke tahat taxable manna gaya, kyunki department ko laga liability khatam ho gayi hai.
Mudda (Issue)
Kya Section 41(1) ka addition tab ho sakta hai jab liability abhi bhi outstanding hai?
Faisla (Held)
Court ne bola jab tak liability actually khatam nahi hoti, Section 41(1) mein addition sahi nahi. Yahan koi cessation nahi tha to addition hata diya.
Practical takeaway
Aapki old liability agar books mein abhi bhi dikh rahi hai aur settle nahi hui, to us par Section 41(1) ka tax nahi lagta.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-13.