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2008 (2) TMI 337 - HC - Income TaxSales tax payments made by the assessee – deduction is allowed only on actual payment - assessee itself conceded that it was a liability of the next financial year – AO was justified in disallowing the claim in proceedings completed u/s 143(1) – even if the claim of assessee was allowed by mistake by AO, the amount was assessable in the next year based on refund as provided under section 41(1) – assessee’s claim not allowable
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