2018 (2) TMI 185

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..... - The question of law in this appeal are no longer res integra; they have been concluded by the common judgment of this Court in Jagdish Prasad Gupta v. CIT [2017 (8) TMI 734 - DELHI HIGH COURT] as held that the assessee’s liability to pay enhanced license fee to the Railways for the assessment in question was an accrued liability that arises in the year in which the payment was issued. - ITA 20/ .....

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