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2019 (7) TMI 839 - SCH - Income TaxAccrued or a contingent liability - liability of the Assessee to pay enhanced licence fee - Revisions of licence fees - Tax treatment of claim of licence fee as deduction - whether licence fee payable to the Railways to be an accrued liability? - Reopening of assessment - HELD THAT - Special Leave Petition(s) is/are dismissed.
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