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Income Tax - Highlights / Catch Notes

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Disallowance u/s 40A(3) – The assessee made cash payment to the ...


Cash Payments for Land Purchase Covered u/s 40A(3), Rule 6DD(h) Exemption in Income Tax.

December 24, 2013

Case Laws     Income Tax     AT

Disallowance u/s 40A(3) – The assessee made cash payment to the agricultural land seller villagers which are covered under second proviso to section 40A(3) of Rule 6DD(h) of the Rules - AT

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