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Income Tax - Case Law - Dalmia Cement (Bharat) Ltd. Versus Commissioner of Income Tax 2013 (7) TMI 662 - DELHI HIGH COURT

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Additional cess and cess surcharge - Tax u/s 43B - CIT made disallowance u/s 43B holding that cess and cess surcharge is tax u/s 43B - Tribunal deleted disallowance - Held that - Finance Bill, 1988 provides that cess or .......... Income Tax - Case Law

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