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.
Deduction u/s 37 or u/s 35D - expenditure relatable to public issue of non-convertible debentures - scope of circular issued by CBDT - the revenue was unable to point out any perversity in the Board’s Circular - claim of expenditure allowed.
Note: It is a system-generated summary and is for quick reference only.
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