Unascertained liability - Assessee has deducted the tax during the previous year relevant to the...

Unascertained liability - Assessee has deducted the tax during the previous year relevant to the assessment year in question, the conditionality of Section 40(a)(i) stands satisfied - Royalty as claimed by the Assessee-Respondent was unascertained liability, has been found to be incorrect - HC .....

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