Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS - Decision of Delhi HC that the second...

Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS - Decision of Delhi HC that the second proviso to Section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April 2005, accepted by the Karnataka HC. .....

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