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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Allowability of Provision towards licence fee for renewal of ...

Case Laws     Income Tax

November 27, 2017

Allowability of Provision towards licence fee for renewal of Excise licence fee - no payment has been made by the assessee to the Government till the due date of filing the return of income u/s 139(1) which has infringed Section 43B of the 1961 Act - expenses not allowed - AT

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