S.C : whether s. 40(b) of the 1961 Act is a stand-alone section or whether it operates as a limitation to the deduction under ss. 30 to 38 of the 1961 Act ?
Supreme Court Of India Munjal Sales Corporation vs. CIT & Anr. Sections 36(1)(iii), 40(b)(iv), Asst. yrs. 1993-94,1994-95, 1995-96, 1996-97, 1997-98 […]