Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Duty paid by the assessee in advance under protest - assessee has incurred expenditure is only a duty payment. - assessee satisfied both the statutory provisions of Sections 37 and 43B - cannot be disallowed the same as in the nature of loan and advance - HC
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