ITAT partial relief to bank on actuarial liabilities, NPA interest, and MAT applicability issues.
ITAT partial relief to bank on actuarial liabilities, NPA interest, and MAT applicability issues. ITAT partial relief to bank on actuarial liabilities, NPA interest, and MAT applicability issues. Issues Whether actuarially determined provisions for employee benefits (pension, leave, and long-term awards) constitute allowable accrued business expenditure. Whether Section 14A disallowance applies only to investments yielding… Read More »