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Section 23(l) of ITA

Posted on October 15, 2015December 1, 2018 by admin_kmos

(l)      any expense incurred in respect of the payment of any restraint of trade, except as provided for in section 11(cA).

Posted in Section 23 (ITA) - Deductions not allowed in determination of taxable income

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← Section 23G (ITA) – Sale and leaseback arrangements
Section 13 (ITA) – Deductions in respect of buildings used in the process of manufacture →

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