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2011 (11) TMI 366 - HC - Income TaxPayment of commission of to the employees - section 43B - Additional expense rejected as were not claimed by revised return - CIT(A) held that expenses had accrued in the previous year, but were allowable in the current year, the deduction should have been allowed - Held That:- In view of of National Thermal power Corporation (1996 - TMI - 5626 - SUPREME Court) and Jute Corporation (1990 - TMI - 5320 - SUPREME Court), claim was allowed further held that in Goetze India (2006 - TMI - 5171 - SUPREME Court), the issue raised was limited to power of AO and not of Tribunal.
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