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Income Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Provisions of section 40A(2) would not and cannot override the ...


Section 40A(2) Provisions Cannot Override Chapter X: Specific Provisions Take Precedence in Legal Conflicts.

January 9, 2012

Case Laws     Income Tax     AT

Provisions of section 40A(2) would not and cannot override the provisions contained in Chapter X of the Act. Even otherwise, if there are different provisions over the same subject then in law the specific provisions would prevail..... - AT

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