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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