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Officer's Error: Disallowed Section 11 Amounts by Misapplying Sections 40(a)(ia) & 43B for TDS and Liability Issues.
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....When income is computed u/s 11, A.O. was not correct in disallowing the amounts by invoking the provisions of sec. 40(a)(ia) and 43B for failure to deduct TDS and failure to remit the unpaid liabilities - AT....