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COMMISSIONER OF INCOME-TAX versus ENGLISH ELECTRIC COMPANY OF INDIA LTD.


Year of business expenses in which expenses are allowed General rule Excise Duty Assistive Manufacturing Article, which was initiated by the Excise Duty Authority in 1968, is responsible for the license and excise duty applying for a license issued in February 1977. There was no payment of excise duty payable from 1968 to excise duty imposed in February, 1977 in the accounts maintained on the merchant system in the accounting year ending July 31, 1977 to July 31, 1977. In the Review for Payment 1977 1977 Indian Income Tax Act 1961, Section 37

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