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Income Tax - Highlights / Catch Notes

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Nature of expenditure - Contingent liability or not - invocation ...

Income Tax

October 16, 2023

Nature of expenditure - Contingent liability or not - invocation of performance guarantee by the Department of Telecommunication - internet expenses - Additions u/s 69C r.w.s. 115BBE - the benefit of Section 37(1) is allowable to the assessee - Additions deleted - AT

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