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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Disallowances u/s 40(a)(ia) - it becomes clear that it is a case ...

Case Laws     Income Tax

January 27, 2020

Disallowances u/s 40(a)(ia) - it becomes clear that it is a case of short deduction of tax and not a case of non deduction of tax. - no disallowance u/s 40(a)(ia) can be made for short deduction of TDS.

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