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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

TDS deducted u/s 194J - delay in deposit of the TDS deduction - ...

Income Tax

February 12, 2020

TDS deducted u/s 194J - delay in deposit of the TDS deduction - applicability of section 43B in case of appellant, as the appellant is following cash of accounting u/s 145 - rule of consistency has to be followed by the Revenue - No additions.

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