Held that payment of royalty for the use of land is allowable as business expenditure. (AY. 2012-13)
Balajee Infratech & Constructions (P.) Ltd. v. DCIT (2025) 238 TTJ 568 / 179 taxmann.com 420 (Mum)(Trib).
S.37(1): Business expenditure-Royalty-Use of land-Power of attorney-Allowable as a deduction. [S.2(47)(vi)]
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