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Applicability of section 43b

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(Querist)
19 September 2014 Whether 43B is applicable also in the case where the expense is not routed/passed through Profit & Loss account?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
19 September 2014 Not applicable because can't disallow for want of a claim.

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