Income Deduction Allowed u/s 10A Due to Section 40(a)(i) Disallowance, Supported by CBDT Circular and Precedent.

Deduction u/s.10A - income increase due to disallowance made u/s.40(a)(i) for non deduction of TDS u/s 195 - in light of judicial precedent and CBDT Circular No.37/2016 dated 02/11/2016 deduction is duly allowable .....

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