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![A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/deduction.jpg "A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]")
A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]
While hearing the case of Dia Vikas Capital Pvt. Ltd, the Delhi bench of Income Tax Appellate Tribunal (ITAT) recently ruled that if there is only a...