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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Sub-section (5) of section 184 is exception to Rule and would ...


Section 184(5) Blocks Salary Deductions if Assessee Fails Requirements u/s 144 of Income Tax Act.

December 24, 2013

Case Laws     Income Tax     AT

Sub-section (5) of section 184 is exception to Rule and would clearly disentitle the assessee for claiming deduction by way of salary and remuneration etc. in case the assessee made a failure as provided u/s. 144 - AT

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