Assessing Officer was not justified in making disallowance u/s ...
Expenses Disallowance u/s 40(a)(ia) for Software Purchases Overturned; Tax Deduction at Source Issue Addressed.
April 2, 2018
Case Laws Income Tax AT
Assessing Officer was not justified in making disallowance u/s 40(a)(ia) on account of alleged failure to deduct tax at source on purchase of software capitalized in books of account - AT
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