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Income Tax - Highlights / Catch Notes

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Disallowance of write off of tax deducted at source (TDS) - ...

Income Tax

September 27, 2019

Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee due to non–receipt of TDS certificates amounts to loss of income - non–furnishing of TDS certificate amounts to a debt due to deductee which can be allowed under section 36(1)(vii) - AT

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