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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Additional cess and cess surcharge - u/s 43B - claim of ...

Case Laws     Income Tax

July 25, 2013

Additional cess and cess surcharge - u/s 43B - claim of expenditure on the basis of accrued liability to pay cess and cess surcharge under the Tamil Nadu Panchayats Act, 1958 could not be disallowed by the revenue authorities by invoking Section 43B - HC

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