Expenditure allowable u/s 37 - efforts and services rendered by a third person - The efforts had...

Expenditure allowable u/s 37 - efforts and services rendered by a third person - The efforts had benefited in the form of increased investment in India resulting in increase in the advisory fee being paid to the assessee - justified in making payment to expand and increase their business and income being an expenditure wholly and exclusively for the purpose .....

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