Section 37 – Compensation paid to subsidiaries to recoup business losses occurred due to assessee allowable u/s 37.
Principal Commissioner of Income-tax v. Industrial Development Corporation of Odisha Ltd. – [2023] 147 taxmann.com 298 (Orissa).
Principal Commissioner of Income-tax v. Industrial Development Corporation of Odisha Ltd. – [2023] 147 taxmann.com 298 (Orissa).