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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