The amount that has been actually debited will be added back to calculate EBITDA. Also interest actually paid will not matter since it is not covered under 43B. So 9.6 cr - 7.2 cr =2.4 cr disallowed
@@RahulGupta-jn7 There are 2 examples in study material, in first example yoga or other fitness camp is mentioned that's why it is taxable and in second example only yoga is mentioned and it is therefore exempt. Since in our paper only yoga is mentioned it will be exempt.
Maximum of the question from your prediction list, it helps me alot in exam hoping for good marks!!..Thankyou Sir Please provide the SCM prediction also.