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2009 (7) TMI 903 - ITAT DELHI
Extract:
.......otherwise, the same will be allowed in the year of payment itself. Even in case of Ashima Syntex Ltd. (supra) the Special Bench of ITAT has laid down similar criteria. Accordingly the matter is restored back to the file of the Assessing Officer to be decided in accordance with our above observations. 25. In the result, the appeal is partly allowed.