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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Deduction u/s 37 - accrual of liability - contributions made to ...

Case Laws     Income Tax

April 17, 2019

Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed the same u/s 37 and the question of applying Section 35 (1)(ii) to the said contributions did not arise

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