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2013 (10) TMI 836 - SUPREME COURTDiversion of income by overriding title - obligation of attached to income or to its source - trading receipt or not - deductions made by the sugar Karkhana from the cane price as per the direction of state government - allowability of expenditure u/s 37 - Held that:- Matter is remanded back to the concerned Commissioner of Income Tax (Appeals) in terms of the order of this Court in the case of Deputy Commissioner of Income Tax,. Nahsik vs. Shri Satpuda Tapi Parisar SSK Limited [2010 (1) TMI 117 - SUPREME COURT].
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