Allowability of Interest on delayed payment of TDS

CA VIVEK JALAN , Last updated: 12 March 2024  
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For claiming an expenditure while determining the taxable income, an assessee should satisfy the twin conditions of allowance of expenditure pursuant to the provisions of Sec. 30 to 37 of the Act. And that the said expenditure is not subject to disallowance under sections 40, 43B, etc. These need to

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CA VIVEK JALAN
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Category Income Tax   Report

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