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COMMISSIONER OF INCOME-TAX versus MCLAUTO INDUSTRIES (P.) LTD.


Business Expenses The company's compensation director on sailing expenses paid the commission's proprietary concern, finding that the commission was not needed or that the purposes of computing sailing under the provisions of section 40 (c) or section 40A (5) were unreasonable. Could not be taken for granted. Indian \ Income Tax Act, 1961, Sections 40 (c) and 40A (5)

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