Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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If a sum was paid by the assessee that may render him liable to penal action, the same could not be allowed as deductible expense β revision u/s 263 upheld -HC