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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

TDS u/s 194A - Disallowance u/s 40(a)(ia) - interest paid on ...

Case Laws     Income Tax

January 18, 2016

TDS u/s 194A - Disallowance u/s 40(a)(ia) - interest paid on delayed payment of purchases is not interest within the definition of section 2(28A) of the Act and therefore disallowance is not warranted - AT

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