2012 (9) TMI 519

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....r / Decisions)<br>Dated:- 12-9-2012<br>Civil appeal nos. 6438 and 6443 of 2012 - -<br>Income Tax<br>S.H. KAPADIA, MADAN B. LOKUR, JJ. Ajay Vohra and Ms. Kavita Jha for the Petitioner. R.P. Bhatt....

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....l year can be permitted as allowable deduction under section 36(1)(iii) of the Income-tax Act, 1961?" 4. This question has been answered in favour of the assessee in the case of Dy. CIT v. Core Hea....