Supreme Court Clarifies Section 40(a)(ia): Includes Both Payable and Paid Amounts, Impacting Tax Liability Interpretation.

Section 40(a)(ia) covered not only those cases where the amounts were payable but also those where it was paid.Supreme Court decision in the case of Palam Gas Services v. CIT [2017 (5) TMI 242 - SUPREME COURT]. .....

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