Som Distilleries & Breweries Ltd vs CIT
Whether ad-hoc disallowance of expenses can be made without specific findings of excess or unverifiable claims --- Held No. Whether disallowance u/s 40(a)(ia) for non-deduction of TDS is applicable when the payee has offered the income to tax and the second proviso to section 40(a)(ia) is retrospective --- Held No.
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