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ITAT: Proprietary Concern Not Required to Obtain Separate PAN - (07 Jul 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that proprietary concern is not required to obtain a separate Permanent Account Number (PAN) and upholds deletion of addition under Section 40(a)(ia) of Income-Tax Act, 1961.

Tags : ITAT   PERMANENT ACCOUNT NUMBER   INCOME-TAX ACT  

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