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Income tax doubt

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(Querist)
14 May 2021 Sir,
Sec 40A(3) 40(A)(3A)and sec 40(A)(ia) applicable on the expenses at the same time in it act.
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CA Raj Doshi

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CA Raj Doshi (Expert)
15 May 2021 Disallow the amount once. The amount shall be higher of the above.

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