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CA IPCC PGBP 52 Expenditure on prospecting of minerals Section 35 E

Expenditure on prospecting of minerals Section 35 E, Expenditure incurred by an Indian company or a non-corporate resident assessee is covered under this SectionPart of such expenditure met by others and insurance money realized by assessee for property or right brought into existence as a result of such expenditure shall not be allowed as deduction
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