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Parul  Madaan
Resource Centre / Categories :- Judgements  » Taxation Law  » Corporate Income Tax
SC upholds the constitutional validity of Section 43B of the Income Tax Act, only actual payment is deductible
Parul Madaan | 01/01/1970

The Supreme court of India upheld the decision of the learned single Judge of upholding the Constitutionality of Section 43B of Income Tax Act, 1961 was appealed and came to be reversed by the Division Bench of the High Court.

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