Since the AO made the disallowance only on the ground that Form ...
Case Laws Income Tax
April 5, 2017
Since the AO made the disallowance only on the ground that Form 15G/15H were not submitted to the ld. Commissioner in time, only penalty proceedings can be initiated under section 272A(2)(f) and no disallowance can be made under section 40(a)(ia) - AT
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