Expenditure not to be allowed as deduction.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of a person for any financial year, the following shall not be allowed as a deduction, namely:— (a) any expenditure, attributable to income which is not included in the total income under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vision made for any liability, if it remains unascertained by the end of the financial year; and (f) any unexplained expenditure referred to in clause (q) of sub-section (2) of section 58. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X