Dis-allowance u/s 40(a)(ia) - there was no lessor and lessee ...
Section 40(a)(ia) Disallowance: No Lessor-Lessee Relationship Found; Section 194-I TDS on Rent Not Applicable.
July 10, 2012
Case Laws Income Tax AT
Dis-allowance u/s 40(a)(ia) - there was no lessor and lessee relationship between the holding company and assessee where the provisions of section 194-I are attracted - AT
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