India Flysafe Aviation Ltd. v. DCIT (2024) 159 taxmann.com 1219 /228 TTJ 982 / 236 DTR 185 / 38 NYPTTJ 307 (Delhi)(Trib)

S. 37(1) : Business expenditure-Interest on tax deduction at source-Not allowable as business expenditure.

Held that interest on tax deduction at source is  not allowable as business expenditure.    (AY. 2013-14)

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