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    <title>2006 (4) TMI 545 - DELHI HIGH COURT</title>
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    <description>The case involved various issues related to the treatment of excise duty, sales tax, customs duty, duty drawback, depreciation calculation, burden of proof under Section 14A of the Income Tax Act, disallowance of interest, excessive consumption of raw material, and inclusion of customs duty in the closing stock value. The Tribunal&#039;s decisions on these matters were challenged by the appellant. The outcome of the case focused on disputing the Tribunal&#039;s rulings and seeking legal clarity on the interpretation and application of relevant provisions of the Income Tax Act, particularly Sections 43B and 14A.</description>
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    <pubDate>Mon, 24 Apr 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=196693</link>
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