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WHIRLPOOL OF INDIA LTD. versus COMMISSIONER OF INCOME-TAX

The deduction of business expenses tax, duty, cess or fee only clarifies Section 43B provided on the original payment that the amount is paid after the calculation year but before the due date for filing the return, Allied Motors (P) ) The Supreme Court verdict will be deducted in VCIT (1997). 224 ITR 677, which is a former operation of Proviso, resulted in an estimate of Rs. 1,640,86,821 under Article 142 of the 1986 87 Supreme Court, directing that the above amount be paid to the section 88 of the Indian Income Tax Act, 1961. Should be rejected in 43 b. Dastur Hind, Article 142 list of supreme court advocates from Kashmore lawyer