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2013 (11) TMI 737 - ALLAHABAD HIGH COURTDisallowance of interest provided in terms of levy sugar Equalization Fund Act on excess sugar price realized in earlier years because the liability was a contingent one – Held that:- Benefit allowed to the assessee on the ground that they were so allowed in the previous years. Allowability of rental charges of gas cylinders – Held that:- Benefit of Rs.9,615/- on account of rental charges of gas cylinders – It is finding of fact – Decided against the Revenue. Allowability of payment of consultancy of Rs.3,50,000/- to M/s. K.L. Scientific as broker's commission for importing the gas cylinders – Held that:- This is question of fact – Payment of consultancy fee allowed – Decided against the Revenue.
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