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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Addition on renovation expenses on lease hold property - Non ...

Case Laws     Income Tax

May 28, 2020

Addition on renovation expenses on lease hold property - Non deduction of TDS - Such an addition or disallowance cannot be made u/s 40(a)(ia), because the major expenses relates to purchase of material and labour payments are for petty amounts, on which TDS liability is not attracted

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