Sec. 40(a)(i) disallowances attract only in respect of expenses which are claimed u/ss. 30 to 38

INCOME TAX : Section 40(a)(i) acts as a restriction on deductibility of expenses under sections 30 to 38; when related expenditure is not claimed as deduction under sections 30 to 38, section 40(a)(i) disallowance cannot be pressed into service at all

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