2001 (2) TMI 59

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..... siness Expenditure - - - - - Dated:- 27-2-2001 - Judge(s) : R. JAYASIMHA BABU., N. V. BALASUBRAMANIAN. JUDGMENT The judgment of the court was delivered by N. V. BALASUBRAMANIAN J.-We, while an .....

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..... m on the ground that the date of receipt of the demand notice is not material and disallowed the deduction. We, however, held that the liability arose during the previous year relevant to the assessme .....

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