Search Results for Tag : Section 40(A) (ia)

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SC: Word ‘Payable’ In Section 40(A) (ia) of Income Tax Act Also Covers Amount Already 'Paid'(04.05.2017)

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 i.....

Tags : Supreme Court, Income Tax Act, Section 40(A) (ia)