No disallowance u/s 40(a)(ia) even if payee files return belatedly if other conditions are complied with – ITAT
May 12, 2018
Income Tax, ITAT
No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and CA certificate is furnished as per proviso to section 201(1)-ITAT ABCAUS Case Law Citation: ABCAUS 2333 (2018) (05) ITAT The appellant assessee had claimed an expenditure under the …