Allowable deduction u/s 37 - reinsurance premium paid to non-resident - while restoring the matter...

Allowable deduction u/s 37 - reinsurance premium paid to non-resident - while restoring the matter before ITAT, HC directed that, the assessee and the Revenue are not entitled to place any fresh material before the Tribunal so as to enable the Tribunal to take a decision as expeditiously as possible. .....

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