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SC: Word ‘Payable’ In Section 40(A) (ia) of Income Tax Act Also Covers Amount Already 'Paid' - (04 May 2017)

Supreme Court has held that though the word used in Section 40(a)(ia) of Income Tax Act, is ‘payable’, it would also cover situations where amount is already paid, but no advance tax was deducted thereupon.

Tags : SUPREME COURT   INCOME TAX ACT   SECTION 40(A) (IA)  

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