TMI BlogAfter its amendment brought in by Finance (No. 2) Act, 2014 given a specific relief to the assessee that...After its amendment brought in by Finance (No. 2) Act, 2014 given a specific relief to the assessee that in case of non-deduction of tax at source or non payment of tax though was deducted on payments made to residents as specified in Sec. 40(a)(ia) of the Act, the disallowance shall be restricted to 30% of the expenditure so claimed by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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