DIT v. Escorts Cardiac Diseases Hospital
300 ITR 75High Court2008#1931 most cited
What is DIT v. Escorts Cardiac Diseases Hospital authority for?
Expenditure incurred by an assessee in one assessment year, which is allowable as a deduction in that year, can be taxed in a subsequent year if it is written back. The deduction in the earlier year is a prerequisite for taxation in the subsequent year.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.
Also referred to as
Escorts Cardiac Diseases Hospital · 300 ITR 75 · accrued liability · write-back · allowable deduction · taxation in subsequent year · assessment year 2009-10 · assessment year 2010-11
