View in EDS HTML Full Text PDF Full Text

Revisiting the Scope of Section 35ABB of the Income Tax Act.

Saved in:
Bibliographic Details
Title: Revisiting the Scope of Section 35ABB of the Income Tax Act.
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
Full text is not displayed to guests.
FullText Links:
  – Type: pdflink
Text:
  Availability: 1
Header DbId: bsu
DbLabel: Business Source Ultimate
An: 193813594
AccessLevel: 2
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: Revisiting the Scope of Section 35ABB of the Income Tax Act.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Deb%2C+Rajat%22">Deb, Rajat</searchLink><relatesTo>1</relatesTo> (AUTHOR)<i> debrajat3@gmail.com</i>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22IIM+Kozhikode+Society+%26+Management+Review%22">IIM Kozhikode Society & Management Review</searchLink>. Jul2026, Vol. 15 Issue 2, p135-143. 9p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=193813594
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1177/22779752241255853
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 9
        StartPage: 135
    Titles:
      – TitleFull: Revisiting the Scope of Section 35ABB of the Income Tax Act.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Deb, Rajat
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 07
              Text: Jul2026
              Type: published
              Y: 2026
          Identifiers:
            – Type: issn-print
              Value: 22779752
          Numbering:
            – Type: volume
              Value: 15
            – Type: issue
              Value: 2
          Titles:
            – TitleFull: IIM Kozhikode Society & Management Review
              Type: main
ResultId 1