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TMI BlogAddition u/s 37 and 40A - distribution of profit in the guise of excessive price paid to the members...Addition u/s 37 and 40A - distribution of profit in the guise of excessive price paid to the members against purchase of sugarcane - to the extent of the component of profit which will be a part of the final determination of SAP and/or the final price/additional purchase price fixed under Clause 5A would certainly be and/or said to be an appropriation of profit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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