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![Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction: Kerala HC [Read Judgment] Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/09/Bank-Account-Kerala-High-Court-Taxscan.jpg)
Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction: Kerala HC [Read Judgment]
The Kerala High Court has ruled that, Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction. ...


![Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment] Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/GST-Rules-Kerala-High-Court-Taxscan.jpg)