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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
FBT – assessee has rightly excluded the amount of expenditure debited under the head postage, email, lease line and courier from the FBT - AT
Note: It is a system-generated summary and is for quick reference only.