MOHAN MEAKIN BREWERIES LTD. versus COMMISSIONER OF INCOME-TAX
The business expense license fee that is paid to the government for the construction and operation of the dilatriya is a capital expenditure, but the Assisi could not establish a distillery for deduction in allowable Indian Income Tax Act, 1961, Section 37 Business Expenses Surtex Taxes are payable under the Tax Companies (Profit) Circuits Act, 1964. The Indian Income Tax Act, 1961, section 37, is not allowed deductions
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