Revisiting the Scope of Section 35ABB of the Income Tax Act.
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| Title: | Revisiting the Scope of Section 35ABB of the Income Tax Act. |
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| Authors: | Deb, Rajat1 (AUTHOR) debrajat3@gmail.com |
| Source: | IIM Kozhikode Society & Management Review. Jul2026, Vol. 15 Issue 2, p135-143. 9p. |
| Database: | Business Source Ultimate |
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| ISSN: | 22779752 |
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| DOI: | 10.1177/22779752241255853 |