TMI BlogThe samples were given to the foreign agents in person during their business exploratory visit in India...The samples were given to the foreign agents in person during their business exploratory visit in India and the same would fall under the expenditure laid out or expended wholly and exclusively for the purpose of such business - deduction allowed u/s 37(1) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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