Paharpur Cooling ","wers Ltd. vs Commissioner Of Income Tax
Whether on a true and proper interpretation of s. 43B of the IT Act, 1961, the appellant was entitled to deduction of excise duty actually paid during the previous year relevant to the assessment year 1996-97, even though the liability was incurred in the subsequent assessment year --- Held Yes.
🔒 Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.