Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in allowing deduction of Rs. 1,13,16,644 on account of royalty cess and cess surcharge by holding that it represented accrued liability ?
High Court Of Delhi CIT vs. Dalmia Cement (Bharat) Ltd. Section 256(2) Asst. Year 1983-84 D.P. Wadhwa & Dr. M.K. […]