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 163(1)] [Section 163] [Entire Act] Union of India - Subsection Section 163(1)(i) in The Income Tax Act, 1961 (i)the transactions are carried on in the ordinary course of business through the first-mentioned broker; and