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
35(2AB) of the Act. However, invoking the
provisions of Section 40A(9) of the Act the said
expenditure is disallowed