12 August 2024


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Gujarat HC Upholds Vires of Provision Denying Deduction for Payments to Eligible Project or Scheme - 04.10.2017

Gujarat HC has upheld vires of Sub-section 7 of Section 35AC of Income Tax Act according to which benefit of deduction under Section 35AC of Act is no more available, in respect to the payments made to association or institution approved by National Committee for carrying-out any eligible project.

Tags : Gujarat HC Section 35AC of Income Tax Act

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