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1 result for “disallowance”+ Section 13(2)(d)clear

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Key Topics

Section 35D3

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

D G M E N T A.K.SIKRI, J. Leave granted. 2. Matter heard finally. 3. Two issues are raised in these appeals by the appellant/assessee, which is a public limited company engaged in the business of manufacture and sale of bulk drugs and intermediates. The first issue is regarding the Page 2 JUDGMENT 2 amortization of expenditure under Section