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2016 (6) TMI 1027 - HC - Income TaxDisallowance of payment of luxury tax - CIT (A) deleted the disallowance which was upheld by the learned Tribunal - Held that:- Both the CIT(A) and the learned Tribunal were of the opinion that payment of tax made in the relevant assessment year or before the filing of return for the relevant assessment year was deductible under section 43B irrespective of the year in which the liability might have been incurred. Correctness of the aforesaid view has not been questioned in this appeal. We, as such, find no merit in the appeal, which is, accordingly, dismissed. - Decided against revenue
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