The Finance Act, 2023 introduced Clause (h) under Section 43B of the Income Tax Act, which disallows deduction for payments due to Micro and Small Enterprises (MSEs) if not made within the prescribed ...
Income Tax Appellate Tribunal (ITAT), Delhi Bench, recently adjudicated on an appeal filed by Mr. Ankur Goyal concerning the Assessment Year 2012-1 ...
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