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of <h1>Calcutta High Court allows deductions for excise duty liability based on show-cause-cum-demand notices</h1> The High Court of Calcutta ruled in favor of the assessee in a tax dispute regarding excise duty liability for the assessment year 1980-81, allowing ... Business Expenditure, Excise Duty The High Court of Calcutta addressed a tax dispute regarding excise duty liability for the assessment year 1980-81. The Tribunal allowed deduction for certain amounts based on show-cause-cum-demand notices served during the relevant accounting year. The court referred to a previous decision and ruled in favor of the assessee. The judgment was agreed upon by Judges Shyamal Kumar Sen and Ajit Kumar Sengupta.
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