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Case Law Details

Case Name : Commissioner Of Income Tax Vs M/s Vishnu Industrial Gases P. Ltd. (Delhi High Court)
Related Assessment Year :
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Where the department had not disputed that the expenditure was deductible in principle but was only disputing the year in which the deduction could be allowed HELD, castigating the department, that as the tax rates were the same in both years, the department should not fritter away its energies in raising questions as to the year of deductibility/taxability.

CIT vs. Nagri Mills 33 ITR 681 (Bom) followed

FULL TEXT OF THE JUDGME

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