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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Disallowance u/s 43-B - amounts deposited in (PLA) - For the ...

Income Tax

December 21, 2012

Disallowance u/s 43-B - amounts deposited in (PLA) - For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty, cess, fee, etc., the year of payment is relevant and is only to be taken into account - in favour of assessee. - HC

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