https://www.ey.com/en_in/technical/alerts-hub/2025/04/cbdt-notifies-laws-under-which-settlement-would-be-disallowable-expenditure
CBDT notifies laws under which settlement would be disallowable expenditure | EY - India
This Tax Alert explains Notification No. 38/2025 dated 23 April 2025 (Notification) along with related FAQs issued by the Central Board of Direct Taxes (CBDT),...