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 24] [Section 40] [Entire Act] Union of India - Subsection Section 40(a) in Finance Act, 2013 (a)sub-section (14A) shall be omitted;
