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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Disallowance u/s 40A(3)- trade creditors outstanding - amounts ...


Section 40A(3) Disallowance: Impact of Non-Account Payee Payments to Trade Creditors on Tax Compliance Across Assessment Years.

June 26, 2012

Case Laws     Income Tax     AT

Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT

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