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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Commission payment - deduction u/s 37 - assessee has failed to ...

Case Laws     Income Tax

February 15, 2016

Commission payment - deduction u/s 37 - assessee has failed to discharge the initial onus to prove that the expenditure incurred under the heads rendering of services by ALT. Mere payment of a sum by accounting paying cheque is not sufficient - AT

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