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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Provisions of section 40(a)(ia) of the Act are applicable only ...

Case Laws     Income Tax

July 13, 2012

Provisions of section 40(a)(ia) of the Act are applicable only to the amounts of expenditure which are payable as on the date 31st March of every year and it cannot be invoked to disallow which had been actually paid during the previous year, without deduction of TDS - AT

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