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2019 (9) TMI 776 - HC - Income TaxAddition on account of provision made for the short fall of Central Sales Tax payable - Tribunal restoring the deduction claimed on interest on account of excise duty paid during the year under assessment - HELD THAT:- These questions are already decided by this Court in Sirsa Industries [1988 (11) TMI 38 - PUNJAB AND HARYANA HIGH COURT] Addition on account of interest on F.D.Rs on accrual basis - HELD THAT:- Question No. 2 is decided in the same terms of the order in M/S KISHAN CHAND AND CO. OIL INDS. LTD. VERSUS THE COMMISSIONER OF INCOME TAX (CENTRAL) , LUDHIANA [2019 (8) TMI 302 - PUNJAB AND HARYANA HIGH COURT]
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