INCOME TAX

Article Posted On : May-2019

No 40a(ia) disallowance on account TDS short deduction

MUMBAI ITAT HOLDS THAT no 40a(ia) disallowance on account TDS short deduction. Distinguishes Kerala H C ruling
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Booking of a flat- Amounts to construction

Delhi ITAT HOLDS THAT booking of a flat with the builder amounts to construction and not purchase and hence the time line of 3 years is allowable u/s 54
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