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Income Tax - Case Law - W DIAMANT (INDIA) LTD VERSUS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 18(1), NEW DELHI 2013 (8) TMI 661 - ITAT DELHI

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Disallowance of warranty provision - Contingent nature of warranty provision - Held that - authorities below are expected to follow the principle of consistency in the light of orders passed by ITAT and first appellate a.......... Income Tax - Case Law

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