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2014 (7) TMI 1308 - DELHI HIGH COURTPayment of amounts towards Excise Duty in advance allowed u/s 43B - HELD THAT:- This Court notices that the ITAT has followed its previous ruling in CIT v. Modipon Ltd. [2011 (1) TMI 323 - DELHI HIGH COURT] ; DCIT v. Glaxo Smithkline Consumer Healthcare Limited [2007 (7) TMI 334 - ITAT CHANDIGARH] and CIT v. Maruti Suzuki India Limited [2012 (12) TMI 671 - DELHI HIGH COURT] - No substantial question of law.
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