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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

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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