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Deduction u/s 37 or u/s 35D - expenditure relatable to public issue of non-convertible debentures -...

Deduction u/s 37 or u/s 35D - expenditure relatable to public issue of non-convertible debentures - scope of circular issued by CBDT - the revenue was unable to point out any perversity in the Board’s Circular - claim of expenditure allowed. .....

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