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Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO s determination that the payment was made by the assessee on behalf of contract manufacturers as a part of a collusive attempt to evade tax baseless - HC

Income Tax - Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO s determination that the payment was made by the assessee on behalf of contra .....

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