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 is already paid, but no advance tax was deducted thereupon.

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

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