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Income Tax - Highlights / Catch Notes

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No disallowance could be made by applying section 40(a)(ia) of ...


Tax Deduction Error Under Incorrect Provision Doesn't Trigger Disallowance u/s 40(a)(ia) of Income Tax Act.

May 27, 2017

Case Laws     Income Tax     AT

No disallowance could be made by applying section 40(a)(ia) of the Act in a case where tax was deducted at source under a wrong provision resulting in short deduction of tax. - AT

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