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Voluntary Disallowance Of Expense U/s 40(A)(ia) Is No Basis To Treat Taxpayer As Assessee In Default U/s 201(1): Delhi ITAT

Voluntary Disallowance Of Expense U/s 40(A)(ia) Is No Basis To Treat Taxpayer As 'Assessee In Default' U/s 201(1): Delhi ITAT

7 Feb 2024 2:47 PM IST