TMI BlogAO was in error in disallowing the trade discount u/s 40A(2)(a) since trade discount allowed to sister...AO was in error in disallowing the trade discount u/s 40A(2)(a) since trade discount allowed to sister concerns cannot be considered as an item of expenditure incurred by the assessee - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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