Decoding the Legitimacy of Business Expenses

CA Rakesh Ishi , Last updated: 28 December 2023  
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Case Analysis of Swing Infraspace P. Ltd. vs. ITO Introduction In a recent case, Swing Infraspace P. Ltd. found itself in the crosshairs of the Income Tax authorities concerning the allowability of certain expenses under Section 37(1) of the Income Tax Act, 1961. The crux of the matter revolve

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Published by

CA Rakesh Ishi
(Working at Private Company)
Category Income Tax   Report

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