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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Disallowance u/s 43B on account of service tax outstanding - ...

Case Laws     Income Tax

February 1, 2017

Disallowance u/s 43B on account of service tax outstanding - section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assessee. - AT

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