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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Disallowance of ad-hoc provision of salary - Assessee, having ...

Case Laws     Income Tax

December 25, 2018

Disallowance of ad-hoc provision of salary - Assessee, having failed to make protective claim in subsequent year(s) in which it was lawfully allowable, cannot force the claim in an earlier year in which it was not lawfully allowable.

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