Section 161(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 161(3)] [Section 161] [Entire Act]

Union of India - Subsection

Section 161(3)(a) in The Income Tax Act, 2025

(a)allocation or apportionment of 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; or

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Union of India - Subsection

Section 161(3)(a) in The Income Tax Act, 2025