Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS on account of ESOP - Disallowance u/s 40 (a) (ia) can be made only when the tax is deductible at source. TDS u/s 192 made at the time of payment and not at the time of accrual. - AT
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