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No sec. 263 revision if AO had allowed exp. after making reasonable enquiry : ITAT
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Corporate Tax
No sec. 263 revision if AO had allowed exp. after making reasonable enquiry : ITAT
Posted on
on
December 27, 2018
Tenet Tax Daily November 29 2018
By
tenettax-team
Corporate Tax
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Non-compete fee paid to directors to restrain them from engaging in same business was allowable deduction
HC condoned delay as appeal was filed belatedly due to resignation of CEO who only had power to file appeals