2021 (9) TMI 1314

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..... o the Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 - scope of amendment - applicability of explanation to Section 37(1) - CBDT Circular No.5/2012, dated 1st August 2012 - HC held expenditure on such items prior to the Amendment have already been allowed in favour of the Assessee and they have been disallowed after 14.12.2009 and find no error in the order .....

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