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1 result for “disallowance”+ Section 35clear

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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

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