COMMISSIONER OF INCOME-TAX versus T. SUNDARAM IYENGAR & SONS
The Indian Income Tax Act, 1961, was the expenditure on the expenditure incurred by the employer on the expenditure incurred by the owners of buildings owned by the employer and the payment of the property and the property used by the employer. The employer has to bear the costs of fulfilling the legal obligation imposed by the Legislature, except as a result of the benefit of the director or employee of the occupied building or used vehicle. No permission is granted in the hands of the equivalent employee or director for the purpose of disallowing under section 40 (c) / 40A (5) of the Indian Income Tax Act, 1961, sections 40 (c) and 40A (5).
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