Amortization of de-merger expenses claimed by the assessee u/s. 35DD - the deduction u/s 35DD of the Act...

Amortization of de-merger expenses claimed by the assessee u/s. 35DD - the deduction u/s 35DD of the Act is a continuing one and when the said deduction was allowed in the initial year of claim, then in absence of change in the factual matrix, the Revenue could not disturb the continuing claim in the subsequent years. .....

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