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
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(b) any sum payable by the assessee as an
employer by way of contribution to any
provident fund or superannuation fund or
gratuity fund or any other fund for the
welfare of employees, or]
(c) any sum referred to in clause (ii) of
sub- section (1) of section 36,] or]
(d) any sum payable by the assessee as
interest
