Disallowance u/s 40A(3)- When the cost of the land as well as ...
Case Laws Income Tax
May 12, 2015
Disallowance u/s 40A(3)- When the cost of the land as well as additional payment is not claimed by the assessee as deduction, the question of any disallowance under Section 40A(3) or otherwise in the case of the assessee does not arise. - AT
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