Karnataka H.C : Where consequent to introduction of Demat scheme, assessee-company paid one time custody charges to NSDL on behalf of its shareholders, expenditure so incurred was to be allowed as deduction under section 37(1)
High Court Of Karnataka CIT, Central Circle vs. Infosys Technologies Ltd. Assessment Year : 1998-99 Section : 37(1), 80G, 10A […]