Disallowance made under Section 40(a)(ia) - The Sine qua non for ...

High Court Clarifies Section 40(a)(ia): Disallowance Requires Actual Deduction Claim in Income Tax Computation.

December 11, 2015

Case Laws Income Tax HC

Disallowance made under Section 40(a)(ia) - The Sine qua non for the application of Section 40(a)(ia) of the Act to apply is claiming of the amount sought to be disallowed as an expenditure / deduction to determine the taxable income of the assessee - HC

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Disallowance made under Section 40(a)(ia) - The Sine qua non for ...

High Court Clarifies Section 40(a)(ia): Disallowance Requires Actual Deduction Claim in Income Tax Computation.

December 11, 2015

Case Laws Income Tax HC

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