Court Rules on Performance Guarantee, Internet Expenses, and Section 69C Additions Under Income Tax Act; Benefit Granted to Assessee.

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....Nature of expenditure - Contingent liability or not - invocation of performance guarantee by the Department of Telecommunication - internet expenses - Additions u/s 69C r.w.s. 115BBE - the benefit of Section 37(1) is allowable to the assessee - Additions deleted - AT....