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[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.