Circular 10/DV/2013 : Section 40(a)(ia) OF the Income-tax Act, 1961 - Business disallowance - Interest, etc., paid to resident without deduction of tax at source - Clarification regarding conflicting interpretations by judicial authorities on applicability of provisions of section 40(a)(ia) with regard to amount not deductible in computing income chargeable under head 'profits and gains of business or profession' 16 December 2013

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