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2009 (4) TMI 532 - AT - Income TaxExtract: .......stances, the failure to incur expenditure in the instant year does not make any difference. In principle, the Bombay High Court judgment in the case of Otis Elevator Co. (India) Ltd. (supra) hold relevant for the instant issue too. Accordingly, second issue raised by the assessee is allowed. 17. In the result, appeal of the assessee partly allowed.
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