M/S.SHASUN CHEMICALS AND DRUGS LTD. vs. COMMISSIONER OF INCOME TAX, CHENNAI
The appeals are allowed
C.A. No.-009611-009611 - 2016Supreme Court16 Sept 2016
Section 35D
Section 35D of the Act and has
disallowed the said expenditure on the basis that the
expenditure is capital in nature relying on Brook Bond
India Ltd. case (supra)
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