https://www.taxtmi.com/highlights?id=43724 Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim. en-us Sat, 05 Jan 2019 13:41:59 +0530 Sat, 05 Jan 2019 13:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43724 Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim. Highlights Income Tax Sat, 05 Jan 2019 13:41:59 +0530 https://www.taxtmi.com/highlights?id=43724