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1979 (9) TMI 58 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......es of payments by book adjustment and where the book adjustments were not made by the assessee directly in the accounts of the party who supplied the goods or services to the assessee. Thus, the answer to this question is in the affirmative. For the reasons recorded above, both the questions have been answered accordingly with no order as to costs.