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
Section 43B or 40A(9) of the Act does not come in
the way of the assessee. Therefore, the High Court was
wrong in disallowing