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2015 (1) TMI 1276 - HC - Income TaxAddition u/s 41(1) r.w.s. 43B - taxability of sales tax amount collected and not paid during the current assessment year - deferred tax liability - Held that:- This court had an occasion to consider the said question of law in the assessee's case itself in CIT v. McDowell and Co. Ltd. [2014 (11) TMI 272 - KARNATAKA HIGH COURT ] in favour of assessee
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