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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Deduction u/s 35D - "premium" collected by the appellant-Company ...

Case Laws     Income Tax

March 31, 2017

Deduction u/s 35D - "premium" collected by the appellant-Company on its subscribed share capital cannot be treated “capital employed in the business of the Company" - benefit of deduction not allowed - SC

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