Determination of business expenditure.

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..... ure referred to in sub-section (3) of section 32 shall be the aggregate of the following amounts, namely:— (a) the operating expenditure referred to in section 35, incurred by the person for the purpo .....

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..... of capital allowances referred to in sub-section (1) shall apply, whether or not the person has claimed the deduction in computing the total income. (3) The Assessing Officer may restrict the amount .....

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