S. 37(1) : Business expenditure-Final difference in rate paid at end of accounting year-Allowable as deduction. [S. 145]
CIT (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd. (2023)454 ITR 434/ 293 Taxman 603 /334 CTR 218 (SC) Editorial: Affirmed, CIT (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd (2009) 315 ITR 304 (Bom)(HC)