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.
Can genuine business expenditure disallow merely because of wrong nomenclature - As the recipient confirmed the receipt, on which TDS deducted & shown as income in his return. - claim of expense allowed - AT
Note: It is a system-generated summary and is for quick reference only.