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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

No reason has been assigned for making ad hoc disallowance by ...


Ad Hoc Disallowance Invalid for Companies Without Reason; Personal Nature Disallowances Not Applicable.

January 16, 2014

Case Laws     Income Tax     AT

No reason has been assigned for making ad hoc disallowance by the Assessing Officer - the company is a juristic person, no disallowance of personal nature can be made in the case of a company - AT

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