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2016 3 Assessment Year:2013-14 the case of CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) has held that if the payment ... turn, preferred appeal before Tribunal. Relying on judgment in Alom Extrusions Ltd. (supra), Tribunal dismissed appeal and confirmed order passed by CIT(A). That

before Tribunal. Relying on judgment in Commissioner of Income­Tax Vs Alom Extrusions Ltd. (supra), Tribunal dismissed appeal and confirmed order passed ... Gujrat High Court distinguished judgment of Commissioner of Income­Tax Vs Alom Extrusions Ltd. (supra) on the ground that therein actual dispute relates to employers

taxmann.com 47 (Alld). ( 2) CIT vs. Alom Extrusions Ltd. , 319 ITR 306 (SC) (3) ACIT, Circle 2 vs. M/s Jamkash Vehicleades ... basis of Apex Court judgment in the case of CIT vs. Alom Extrusions Ltd. (supra) assessee was entitled to deduction under section