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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Disallowances of the provision of entry tax liability under ...

Case Laws     Income Tax

June 22, 2016

Disallowances of the provision of entry tax liability under section 43B - Given that there is no claim of provision of entry tax in the profit/loss account and, hence, in the absence of a claim of an expense, the question of section 43B getting attracted does not arise at the first place. - AT

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