Page 131 - Arthyog_FilBook_05 05 2024 (1)

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 Section 16 of the MSMED Act: Interest on delayed payment and its allowability under the
Income-tax Act.
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 Unregistered Micro And Small Enterprises - Applicability of Section 43B(h) :
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 Wholesale and Retail Traders - Applicability of Section 43B(h) :
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