Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 36(2)] [Section 36] [Entire Act] Union of India - Subsection Section 36(2)(c) in The Income Tax Act, 2025 (c)benefit derived by or accruing to the assessee therefrom,so much of the expenditure as considered excessive or unreasonable by him shall not be allowed as a deduction.