Browsing Working Papers by Author "Parikh, Sweta"
Now showing items 1-1 of 1
-
Incidence of deferred tax due to depreciation: an empirical study
Parikh, Sweta; Srinivasan, G. (2010-03-15)Deferred tax arises due to difference in the reported income and taxable income. In India it is not obligatory for corporations to provide for deferred tax which results in mismatch of tax liability and pre-tax income. In ...