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2002 (5) TMI 21 - HC - Income TaxBusiness Expenditure, Deduction Only On Actual Payment - "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was legally justified in: (i) holding that the royalty does not partake the character of 'tax', 'duty', 'cess' or 'fee' for the purpose of applicability of the provisions of section 43B of the Income-tax Act?" - we answer the reference in favour of the Revenue and against the assessee.
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