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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Disallowance u/s 40(a) (ia) - payment made to transporters - ...


Court Rules No Disallowance for Late Form 15J Submission u/s 40(a)(ia) and Rule 29D for Transport Payments.

December 13, 2012

Case Laws     Income Tax     HC

Disallowance u/s 40(a) (ia) - payment made to transporters - assessee had not furnished form No. 15J before 30th June 2006 as required under Rule 29D - no disallowance - decided in favor of assessee - HC

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