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2001 (2) TMI 75 - HC - Income Tax
Extract:
.......tem 3 of Schedule X cannot be stated to be fees paid for registering a company. That being the position section 35D(2)(c)(iii) has no application to the facts of the case. The question referred at the instance of the Revenue is, therefore, answered in the negative, in favour of the Revenue and against the assessee. The references stand disposed of.