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Deduction u/s.10A - income increase due to disallowance made u/s.40(a)(i) for non deduction of TDS u/s 195 - in light of judicial precedent and CBDT Circular No.37/2016 dated 02/11/2016 deduction is duly allowable

Income Tax
13-7-2019

Deduction u/s.10A - income increase due to disallowance made u/s.40(a)(i) for non deduction of TDS u/s 195 - in light of judicial precedent and CBDT Circular No.37/2016 dated 02/11/2016 deduction is duly allowable

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