Disallowance u/s 43-B - amounts deposited in (PLA) - For the ...
Case Laws Income Tax
December 21, 2012
Disallowance u/s 43-B - amounts deposited in (PLA) - For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty, cess, fee, etc., the year of payment is relevant and is only to be taken into account - in favour of assessee. - HC
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