Case Law Details
Case Name : CIT Vs Gujarat Guardian Ltd. (Delhi High Court)
Appeal Number : Appeal No: ITA No. 669/2008
Date of Judgement/Order : 23/01/2009
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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RELEVANT PARAGRAPHS:
17.1 According to us, as correctly held by the Tribunal, the assessee’s claim for deduction had to be allowed, in one lump sum, keeping in view the provisions of Section 43B(d) which provides that any sum payable by th
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