Home /
Compensation to Landowner Not Disallowed u/s 37(1) Despite Coverage u/s 35E of Income Tax Act.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Disallowing compensation amount paid to the land owner - the applicability of provisions of section 37(1) cannot be excluded merely on account of the fact that the expenditure is covered u/s 35E of the Act.....