In the result, appeal of the assessee is dismissed
43B, are concerned with and enact different conditions, that the tax adjudicator has to enforce, and the assessee has to comply with, to secure a valid deduction. 3 Vinod Kumar Tandon 32. The scheme of the provisions relating to deductions, such as sections 32- 37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads