Disallowance u/s 35 where TDS has been deducted pursuant to section 40 - any claim of expenditure 1st...

Disallowance u/s 35 where TDS has been deducted pursuant to section 40 - any claim of expenditure 1st has to cross the threshold of provisions of section 30-38 of the income tax act. If the claim of the expenditure fails that threshold then whether taxes deducted by the assessee or not is immaterial. .....

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