15 April 2014

Section 40(a)(ia),

IT: In view of retrospective amendment in section 40(a)(ia), deduction made in last month of financial year would be allowable, if same was deposited before filing of return under section 139(1)

[2014] 42 taxmann.com 547 (Rajasthan)

HIGH COURT OF RAJASTHAN

Commissioner of Income-tax, Udaipur
v.
Choudhary Construction Company

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