Chambal Fertilisers & Chemicals Ltd., ... vs Jcit, Kota on 31 January, 2018
loan. Hence the decision of special bench in the case Sulzer India Ltd. is
squarely applicable. It will be useful to reproduce Head Note ... case of
Sulzer India Ltd.
"Business income-Profits chargeable to tax under s.41(1)-Payment of net
present value against deferred sales