2013 (6) TMI 200

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Full Text of the Document

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....iwala, Mr. B. D. Damodar i/by Kanga & Co.   ORDER The question of law raised by the revenue reads thus: Whether on the facts and circumstances of the case and in law, the ITAT is correct in directing the AO to allow the entire head office expenditure under section 37(1) of the Act, without appreciating the fact that the allowability of head office expenditure is governed by the pr....