Disallowance u/s 40A(2). - it is upon the assessee to decide ...
Case Laws Income Tax
November 8, 2011
Disallowance u/s 40A(2). - it is upon the assessee to decide what expenses are to be incurred or what is required for business purposes and it is not open to the Revenue to prescribe as to what expenses are to be incurred by the assessee.... - AT
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