PRASHANT PACKAGING PVT.LTD,PATNA vs. DCIT/ACIT, CIR-2, PATNA, PATNA

In the result, the appeal filed by the assessee is allowed

1) of this Rule as mentioned by the appellant so as above, earlier provided for exemption under exceptional and unavoidable circumstances and there was option before the assessee to show before the AO to his satisfaction hat such payments had been made under such circumstances. However, this Clause is no longer in operation in the assessment year under consideration....\"\nThe