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AO was right in denying interest & salary paid to partners as firm failed to comply with sec. 142(1) notice: ITAT

July 11, 2019[2019] 107 78 (Cuttack - Trib.)/[2019] 177 ITD 427 (Cuttack - Trib.)

INCOME TAX: Where assessee firm failed to comply with notices issued under section 142(1), Assessing Officer was right in framing assessment order under section 144 denying allowance of interest and salary paid to partners by taking support of provisions of section 184(5)
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