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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Failure to deduct TDS - Once the assessee has capitalized the ...

Income Tax

February 5, 2019

Failure to deduct TDS - Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation.

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