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Case Law Details

Case Name : Pr Commissioner of Income Tax Vs Shri Dinesh Kumar Mathur (Delhi High Court)
Related Assessment Year : 2008-09
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Delhi HC remanded the matter to AO to verify that  claim towards the payment of Rs.3,19,66,460/- does not include any income component and if it constitutes reimbursement, the question of application of Section 40(a)(ia) would not arise.

It further held that  Expense should be disallowed for non-deduction of TDS if corresponding income is br

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