Disallowance u/s 43-B - amounts deposited in (PLA) - For the purpose of claiming benefit of deduction of...

Disallowance u/s 43-B - amounts deposited in (PLA) - For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty, cess, fee, etc., the year of payment is relevant and is only to be taken into account - in favour of assessee. - HC .....

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