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Case Law Details

Case Name : M/s Durga Dass Devki Nandan Vs. Income-tax Officer (Himachal Pradesh High Court)
Related Assessment Year :
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CBDT Circular No. 739 dated 25.3.1996 which specifies that for section 40(b)(v), the partnership deed should specify the remuneration, is invalid

M/s Durga Dass Devki Nandan Vs. ITO (HP High Court) – The CBDT circular can only b

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