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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

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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