Disallowance of expenditure incurred on the acquisition of the land made in cash u/s 40A(3) - the income...

Disallowance of expenditure incurred on the acquisition of the land made in cash u/s 40A(3) - the income having been held taxable under the head “income from business or profession” the disallowance under section 40A(3) of the Act, we hold, has been rightly made. - AT .....

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