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Interpretation of provision of s. 40(a)(ii) of IT Act, 1961—Clarification regarding

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.... NO. 91/58/66-ITJ(19) Interpretation of provision of s. 40(a)(ii) of IT Act, 1961-Clarification regarding 18/05/1967 BUSINESS EXPENDITURE SECTIONS 40(a)(ii), Recently a case has come to....

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....or tax levied on the profits or gains of any business or profession or assessed at a proportion of, or otherwise on the basis of, any such profits or gains". When the matter came up before the Sele....

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