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Section 115WB in The Income Tax Act, 1961 [Entire Act]

securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 ( 42 of 1956 ) ][and, where employees' stock option ... such provision is made by reason of any express or implied contract or custom or usage of trade but does not include- (i) any expenditure
Union of India - Section Cites 0 - Cited by 129
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