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treatment for provision for tax

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(Querist)
19 August 2010 sir,
i want to know the treatment for provision
for tax present in the p&l a/c in case of
apportionment of profit between pre-
incorporation and post-incorporation
period.please reply asap.
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CA Amit Joshi

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CA Amit Joshi (Expert)
19 August 2010 Because provision for tax relates to time so it should be devide in the "Time Ratio" between pre and post acquisition.

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