Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction  ||  SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others  ||  SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred  ||  SC: Complaint U/S 175(4) BNSS Against a Public Servant Must Meet the Conditions of Section 175(3)  ||  P&H HC: Customary Restrictions Can't Stop Widow From Alienating Non-Ancestral Property  ||  Delhi High Court: SC's 'Mihir Rajesh Shah' Directive on Written Arrest Grounds Applies Prospectively  ||  MP HC: MPPSC Cannot Reject Doctors For PG Additional Registration Not Mentioned in the Advertisement  ||  Supreme Court: Registered Sale Deed Carries Strong Presumption of Genuineness  ||  SC: Registry Cannot Intrude Into Judiciary’s Exclusive Domain By Questioning Why a Party is Impleaded  ||  Calcutta HC: Third-Party Suits in a Deity’s Name are Allowed Only When The Sebait Loses Authority    

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)  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved