The Assistant Commissioner of Income-tax Versus M/s. Kerala State Industrial Development Corporation Ltd. - Income Tax - ITAT COCHIN - Tri - Addition u/s 41(4A) - Withdrawal from special reserve account - In the Balance sheet, the assessee has reduced the Special Reserve Account with certain amount. According to the assessee, it is a contra adjustment only and it has made corresponding reduction from Loans and Advances account also. According to the assessee, it was required to do so as per the ................................... Income Tax - Case Laws
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