2013 (2) TMI 627

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..... Sandur Manganese & Iron Ores Ltd. Versus Commissioner of Income-tax [2012 (9) TMI 765 - SUPREME COURT]. There is a difference between reim-bursement and contribution. If the Tribunal comes to the conclusion that the amount has been reimbursed, the quantified amount shall be certified by the chartered accountant of the assessee to enable the assessee to make a claim. - 7013 OF 2012 - - - Dated .....

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