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2023 (8) TMI 832 - SC ORDERTaxation on actual income received - assessee had received only 95% of the invoice price - As decided by HC [2017 (8) TMI 728 - KERALA HIGH COURT] Tribunal was justified in coming to the factual conclusion that the assessee could not have been taxed anything more than what it had received - HELD THAT:- We are not inclined to interfere with the impugned judgment(s) and order(s) passed by the High Court. The special leave petitions are, accordingly, dismissed.
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