Delhi HC dismisses appeal on claimed expenses, affirms liability for enhanced license fee.

The Delhi HC dismissed the appeal, holding that expenses claimed had been addressed in a previous judgment (ITA 711/2011). It was determined that the liability to pay enhanced license fee was an accrued liability in the year of payment.

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The Delhi High Court dismissed the appeal, stating that the issues regarding expenses claimed had already been addressed in a previous judgment (ITA 711/2011) where it was held that the liability to pay enhanced license fee was an accrued liability that arises in the year of payment. The appeal was dismissed accordingly.

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