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Sales Tax Act, 1990
Supply
 
SECTION : 28 Sub-Section (1) Clause (a), (b) & (c)
 
Comments :
The substitution of the words means that the assessee shall be allowed deduction of these expenses if the purpose of the activity is for the business. Previously it was necessary that the activity should have been done for the purpose of deriving income chargeable to tax.
 
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