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.
Nature of expenditure - compensation to the Forest Department on account of the decision of Hon'ble Supreme Court - The AO admitted this fact that the amount paid was not for acquiring the new asset. - The said expenses are liable to be treated to be paid for business expenses.- AT
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