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1992 (6) TMI 2 - CALCUTTA HIGH COURT
Extract:
.......cash basis in respect of export subsidy and duty drawback. In that view of the matter and since the assessee has been consistently following the cash method of accounting for export subsidy and duty drawback, we answer the third question in the affirmative and in favour of the assessee. There will be no order as to costs. SHY KUMAR SEN J.--I agree.