Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Disallowance u/s 40A(3) - payments made exceeding cash limit for purchase of country spirit - Payment made by the assessee for the purchase of country liquor and country spirit from the territorial licensee bottling plant is protected by the exemption in terms of Rule 6DD(b)
Disallowance u/s 40A(3) - payments made exceeding cash limit for purchase of country spirit - Payment made by the assessee for the purchase of country liquor and country spirit from the territorial licensee bottling plant is protected by the exemption in terms of Rule 6DD(b)
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