The interpretation of Section 40A(9) clearly brings out a ...
ITAT to Decide if Section 40A(9) Deduction Applies to Payments to Assessee's School or Other Institutions.
September 27, 2012
Case Laws Income Tax SC
The interpretation of Section 40A(9) clearly brings out a dichotomy between 'contribution' and 'reimbursement' - ITAT to find whether the claim for deduction is being made for payments to the school promoted by the assessee or to some other educational institutions/schools - SC
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