Section 42(1)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 8] [Section 42(1)] [Section 42] [Entire Act]

Union of India - Subsection

Section 42(1)(a) in The Income Tax Act, 1961

(a)to expenditure by way of infructuous or abortive exploration expenses in respect of any area surrendered prior to the beginning of commercial production by the assessee;

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Union of India - Subsection

Section 42(1)(a) in The Income Tax Act, 1961