Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>High Court rejects Income-tax Commissioner's application on Section 40(b) - No statable question of law.</h1> The High Court of Allahabad rejected the application filed by the Commissioner of Income-tax regarding a question on section 40(b) of the Income-tax Act, ... Business Expenditure, Firm The High Court of Allahabad rejected the application filed by the Commissioner of Income-tax regarding a question on section 40(b) of the Income-tax Act, 1961 for the assessment year 1979-80. The court found that the question was already settled by a previous Supreme Court decision and therefore no statable question of law arose. The application was rejected with no order as to costs.