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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Disallowance of payment made to employees against the provision ...

Case Laws     Income Tax

September 18, 2018

Disallowance of payment made to employees against the provision made for unfunded pension - it is effectively a payment made as a welfare measure - the provisions of section 40A(9) is not at all applicable to the facts of the instant case.

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