Held, that the additional coal levy relating to the assessment year was allowable as business deduction and it was not the case of the assessee that deduction thereof should be allowed in two different assessment years. (AY. 2003-04,2006-07 to 2008-09)
Jindal Steel and Power Ltd. v. Add. CIT (2022)97 ITR 516 (Delhi) (Trib)
S.37(1): Business expenditure-Additional levy of coal pursuant to Supreme court direction-Allowable as deduction. [S. 145]