Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 35C of Income-tax Act effective 1 April 1984 removes 'one and one-fifth times' phrase and revises Explanation</h1> With effect from 1 April 1984, section 35C of the Income-tax Act is amended to delete the words 'a sum equal to one and one-fifth times' from clause (a) of sub-section (1) and to revise the Explanation by replacing 'expenditure with reference to which deduction under this section is to be allowed' with 'expenditure which is to be allowed as deduction under this section.'
TaxTMI 
TaxTMI 
