Sec. 40(a)(ia)

Kerala H.C : Whether second proviso to section 40(a)(ia) giving concession to assessee in case receipient of amount had already paid tax on such amount is applicable with effect from 1-4-2013 only and, therefore, benefit of said proviso was not available to assessee in relevant assessment year

High Court Of Kerala Prudential Logistics And Transports vs. ITO Assessment Year : 2007-08 Section : 40(a)(ia) Dr. Manjula Chellur, […]