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N: Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020

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Disallowance of interest paid on late deposit of TDS - the interest paid...

Income Tax
16-9-2020

Disallowance of interest paid on late deposit of TDS - the interest paid by the assessee for delayed payment of TDS in respect of statutory liabilities and thus this interest amount cannot be treated as business expenditure u/s 37(1) - Tri

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