Commissioner Of Income Tax vs Udaipur Distillary Co. Ltd.
Whether unpaid bottling fee with bank guarantee qualifies as actual payment under Section 43B --- Held No; Whether research and development expenses not covered under Section 35(1)(iv) are allowable --- Held Yes; Whether depreciation on assets of closed business unit is allowable --- Held Yes; Whether technical service charges under subsequent agreement are allowable despite earlier agreement --- Held Yes
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