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
17. Section 40A(9) also needs to be noted at this stage,
which is reproduced herein below:
“40A(9). No deduction shall be allowed in
respect of any sum paid by the assessee as
an employer towards the setting up or
formation of, or as contribution to, any
fund, trust, company, association of
persons, body of individuals, society
registered under
