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, 2025, namely:— "Provided that any expenditure which is not admissible under section

—For the purposes of this section, the expression "tax due" includes penalty, interest

c) lacks commercial substance or is deemed to lack commercial substance under section

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

) Where the High Court delivers a judgment in an appeal filed before it under section

—For the purposes of this section no direction as to the lines on which an investigation

firm from the firm shall not be regarded as "salary" for the purposes of this section