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Income Tax - Highlights / Catch Notes

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Expenses u/s 37(1) - Without pointing out any defect and without ...

Case Laws     Income Tax

December 6, 2013

Expenses u/s 37(1) - Without pointing out any defect and without bringing any adverse material on record, Ld. CIT(A) has observed that assessee has failed to prove that the expenditure was made wholly and exclusively for the purpose of business of the assessee - expenses allowed - AT

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