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2014 (1) TMI 606 - HC - Income TaxExcess realisation of levy sugar price - contingent liability or not – Held that:- Following Commissioner of Income Tax v. Dhampur Sugar Mills Ltd. (No.2) [2004 (9) TMI 38 - ALLAHABAD High Court] – Decided in favour of assessee. Incentive Scheme 1988 – Held that:- Following Commissioner of Income Tax and another v. Kisan Sahkari Chini Mills Ltd. [2009 (5) TMI 72 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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