2024 (1) TMI 277

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..... ) of the Act is in the name of a non-existent company - As decided by HC revenue has not brought on record that the assessee has been found paying interest to its creditors or suppliers on delayed payments AND in agreement with the opinion of the ITAT that Section 195 of the Act has no application once the nature of payment is determined as salary and deduction has been made u/s 192 - Question No .....

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