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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Provisions of section 40(a)(ia) are applicable only to amounts ...

Case Laws     Income Tax

August 19, 2012

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

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