688 results for “section 68”+ Section 32(1)(ii)clear
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In the result, the appeal of Revenue in ITA no
Bench: Shri George Mathan & Shri Ramit Kochar
ii) or clause (iii) or clause (iv) or clause (vi) of sub-section (4) of section 80-IA ; and (iii) an undertaking referred to in sub-section (10) of section 80- IB; (h) "long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with