If the amount of AMP expenses is disallowed by processing under ...

Disallowing AMP expenses u/ss 37 and 92 leads to double addition, which is impermissible and redundant.

January 30, 2014

Case Laws Income Tax AT

If the amount of AMP expenses is disallowed by processing under both the sections, that is 37 and 92, there can be no scope for again reverting to section 37(1) as it will amount to double addition - AT

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If the amount of AMP expenses is disallowed by processing under ...

Disallowing AMP expenses u/ss 37 and 92 leads to double addition, which is impermissible and redundant.

January 30, 2014

Case Laws Income Tax AT

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