Himachal Pradesh National Law University, Shimla
HPNLU JOURNAL OF TAX LAW
Volume: I (2022) ISSN:2584-0428
Author: Prasenjeet Kumar
Citation: Prasenjeet Kumar, Interest on Late Payment of TDS Constitutes Expenditure or Not: An Analysis, I HPNLU JTL 104 (2022).
DOI: https://doi.org/10.70556/hpnlu-jtl-v1-I1-2022-07