Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1986 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (11) TMI 11 - ANDHRA PRADESH HIGH COURTExtract: .......ral or stretched interpretation is given, the object of giving additional deduction will be defeated. We agree with the conclusion of the Appellate Tribunal that the items of expenditure in question fall within sub-clauses (ii) and (viii) of section 35B(1)(b). In the result, the question is answered in the affirmative and in favour of the assessee.
|