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Salary Payments Unpaid: No TDS u/s 192; Assessing Officer Wrong to Add u/s 40(a)(ia.
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....TDS u/s 192 - payment of remuneration - No deduction at source is contemplated u/s 192 in cases where a payment towards salary has accrued but is not made - AO was not justified in making addition u/s 40(a)(ia) - AT....
TaxTMI
TaxTMI