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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Deduction under Section-43B - provision for the duty as well as ...

Case Laws     Income Tax

May 16, 2014

Deduction under Section-43B - provision for the duty as well as for the interest is allowable u/s 43B only on the basis of actual payment and it is irrelevant that the assessee has followed the mercantile system of accounting - HC

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