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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Disallowance u/s 14A – once the AO has failed to comply the ...

Case Laws     Income Tax

December 4, 2014

Disallowance u/s 14A – once the AO has failed to comply the statutory requirement, then he cannot proceed to make the disallowance u/s 14A(1) and the disallowance made by the AO and partly sustained by the CIT(A) over and above the disallowance made by the assessee is deleted - AT

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