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
9.
Thereafter the Assessing Officer has taken a
different stand for the Assessment Years 1997-98 to
2004-05 with respect to the claim of share issue
expenditure under Section 35D of the Act and has
disallowed
