SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

section 40A(2) of the Act separately in respect of\npayments to non-members. According to the CIT-DR, this framework of\nanalysis remains fully binding even after the shift from the SMP–5A regime\nto the FRP regime, because the core principle is that expenditure in the\nnature of profit distribution cannot be allowed as deduction, and only that

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 40A(2) of the Act separately in respect of\npayments to non-members. According to the CIT-DR, this framework of\nanalysis remains fully binding even after the shift from the SMP–5A regime\nto the FRP regime, because the core principle is that expenditure in the\nnature of profit distribution cannot be allowed as deduction, and only that

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 40A(2) of the Act separately in respect of\npayments to non-members. According to the CIT-DR, this framework of\nanalysis remains fully binding even after the shift from the SMP–5A regime\nto the FRP regime, because the core principle is that expenditure in the\nnature of profit distribution cannot be allowed as deduction, and only that

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

section 40A(2) of the Act separately in respect of\npayments to non-members. According to the CIT-DR, this framework of\nanalysis remains fully binding even after the shift from the SMP–5A regime\nto the FRP regime, because the core principle is that expenditure in the\nnature of profit distribution cannot be allowed as deduction, and only that

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

section 40A(2) of the Act separately in respect of\npayments to non-members. According to the CIT-DR, this framework of\nanalysis remains fully binding even after the shift from the SMP–5A regime\nto the FRP regime, because the core principle is that expenditure in the\nnature of profit distribution cannot be allowed as deduction, and only that

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 40A(2) of the Act separately in respect of\npayments to non-members. According to the CIT-DR, this framework of\nanalysis remains fully binding even after the shift from the SMP–5A regime\nto the FRP regime, because the core principle is that expenditure in the\nnature of profit distribution cannot be allowed as deduction, and only that