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of <h1>Income Tax Appeal Dismissed for 1972-73, Deductions Allowed under Section 80J for 1971-72</h1> The Department's appeal regarding the assessment year 1972-73 was dismissed. The Appellate Authority directed the Income Tax Officer to allow deductions ... - The appeal by the Department relates to the asst. yr.1972-73. The AAC directed the ITO to allow deduction under s. 80J for the asst. yr. 1971-72 not claimed in that year. The AAC's decision was upheld, and the appeal was dismissed.
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