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2006 (8) TMI 107 - GUJARAT HIGH COURTIn the present case, though the liability to pay the royalty was in elation to 1981-82 and 1982-83, the liability to pay royalty was finalized on Jan 2, 85 so section 43B would apply with full force – Hence royalty is deductible by way of tax in assessment year 1985-86
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