9 results for “house property”+ Section 13(1)(ia)clear
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In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing