Disallowance of revenue expenses u/s 37(1) - relevant Assessment Year - The actual acquisition of the...

Disallowance of revenue expenses u/s 37(1) - relevant Assessment Year - The actual acquisition of the land may be a first step in the commencement of the business but section 3 of the Act does not speak of commencement of the business, it speaks only of setting up of the business. .....

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