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Case Law Details

Case Name : DCIT Vs Chandabhoy & Jassobhoy (ITAT Mumbai)
Appeal Number : ITA No. 20/Mum/2010
Date of Judgement/Order : 08/07/2011
Related Assessment Year : 2006-07
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DCIT Vs Chandabhoy & Jassobhoy (ITAT Mumbai)

Section 40(a)(ia) can be invoked only in the event of non deduction of tax (TDS) but not for lesser deduction of tax.  Hence, this will

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