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[Cites 0, Cited by 0] [Section 163(1)] [Section 163] [Entire Act]

Union of India - Subsection

Section 163(1)(f) in The Income Tax Act, 2025

(f)a mutual agreement or arrangement between two or more associated enterprises for the allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises;