If there is any shortfall due to any difference of opinion the ...
Assessee in Default Possible u/s 201 for Shortfall, But No Disallowance u/s 40(a)(ia) Allowed.
April 16, 2013
Case Laws Income Tax AT
If there is any shortfall due to any difference of opinion the assessee can be declared to be an assessee in default u/s. 201 but no disallowance u/s 40(a)(ia) is allowed - AT
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