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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

The interpretation of Section 40A(9) clearly brings out a ...

Case Laws     Income Tax

September 27, 2012

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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