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1975 (12) TMI 77 - ORISSA HIGH COURT
Extract:
.......us by saying The expenditure referred to in section 40A(3) of the Income-tax Act is not confined to expenditure that could be claimed as a deduction under section 37 and refers to any payment made by the assessee and taken into account in computing the total income under the provisions of the Act. We make no order as to costs. N. K. DAS J.-I agree.