Disallowance u/s 40(a)(i) for Non TDS – method of accounting - v ...

High Court Upholds Section 40(a)(i) of Income Tax Act; Circulars Can't Override Statute, Can Provide Taxpayer Relief.

October 1, 2013

Case Laws Income Tax HC

Disallowance u/s 40(a)(i) for Non TDS – method of accounting - v Thus a circular may not override or detract from the provisions of the Act but can seek to mitigate the rigour of a particular provision for the benefit of an assessee in specified circumstances - HC

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Disallowance u/s 40(a)(i) for Non TDS – method of accounting - v ...

High Court Upholds Section 40(a)(i) of Income Tax Act; Circulars Can't Override Statute, Can Provide Taxpayer Relief.

October 1, 2013

Case Laws Income Tax HC

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