TMI BlogAddition u/s 41 - no allowance or deduction had been made in the assessment of the assessee in any...Addition u/s 41 - no allowance or deduction had been made in the assessment of the assessee in any earlier year - Consequently, there is no question of invoking section 41(1) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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