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Amendment of section 40A.

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..... n (2), with effect from the 1st day of April, 2013, ( i ) in clause ( a ), the following proviso shall be inserted, namely: " Provided that no disallowance, on account of any expenditure being excessi .....

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..... n business or profession in which the first mentioned company has substantial interest" shall be inserted. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta .....

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