Problem and Answer on Section 28(va) and Section 40(a)(ia) of the Income Tax Act, 1961

Today we are going to consider two problems based on provisions of Sections 28(va) and Section 40(a)(ia) of the Income Tax Act, 1961 respectively.

source https://www.caclubindia.com/articles/problem-and-answer-on-section-28va-and-section-40aia-of-income-tax-act-1961-45988.asp