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Posts tagged "CIT Vs. S.B. Foundry"

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Tag: CIT Vs. S.B. Foundry

IT Judgement

No disallowance u/s 43B if the amount is not claimed as deduction

November 11, 2020 0 Comments
No disallowance u/s 43B if the amount is not claimed as deduction A reading of Section 43B makes it clear that if tax having become payable is not paid by the assessee then alone Section 43B comes into operation. The ...
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