Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit of deduction of the said amount - SC
The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit of deduction of the said amount - SC
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