Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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If the amount of AMP expenses is disallowed by processing under both the sections, that is 37 and 92, there can be no scope for again reverting to section 37(1) as it will amount to double addition - AT