Meaning of “In the performance of duties”


Case Name : A.K. Venkteswaran Vs. CIT Citation :[1973] 92 ITR 233 (KER.) Court : Kerala High Court Section : 16 Meaning : The term ‘in the performance’ is much narrower in its scope than the term ‘for the purpose of the performance’. Many items of expenditure may be incurred by an assessee to enable…

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