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    Deduction u/s 37 or u/s 35D - expenditure relatable to public...

    Expenditure on Non-Convertible Debentures Deductible u/ss 37 or 35D, CBDT Circular Upheld, Claim Approved.

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    Income TaxNovember 29, 2019Case LawsHC

    Deduction u/s 37 or u/s 35D - expenditure relatable to public issue of non-convertible debentures - scope of circular issued by CBDT - the revenue was unable to point out any perversity in the Board’s Circular - claim of expenditure allowed.

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