Salary and interest paid to partners - provisions of Section 184 ...
Section 184 Income Tax Act: Salary and Interest to Partners Rules Are Directory, Partnership Deed Filing Omissions Curable.
December 10, 2012
Case Laws Income Tax AT
Salary and interest paid to partners - provisions of Section 184 of the Income tax Act, 1961 are directory and not mandatory – defect of not filing copy of partnership deed with return of income is a curable defect. - AT
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