Amortization of expenditure u/s 35D - under the very same ...
Supreme Court affirms consistent application of Section 35D, ensuring amortization benefits beyond initial two years.
September 29, 2016
Case Laws Income Tax SC
Amortization of expenditure u/s 35D - under the very same provisions benefit is allowed for the first two Assessment Years and, therefore, it could not have been denied in the subsequent block period - SC
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