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Income Tax - Highlights / Catch Notes

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TDS u/s 192 - payment of remuneration - No deduction at source ...

Case Laws     Income Tax

March 28, 2023

TDS u/s 192 - payment of remuneration - No deduction at source is contemplated u/s 192 in cases where a payment towards salary has accrued but is not made - AO was not justified in making addition u/s 40(a)(ia) - AT

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