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    <title>1987 (3) TMI 64 - DELHI High Court</title>
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    <description>The court directed the Tribunal to refer the question of law regarding the relief under section 80J for the Viva division of the assessee-company for assessment years 1973-74, 1974-75, and 1975-76. It found discrepancies in the treatment of expenses incurred in providing tea, coffee, etc., to business constituents as entertainment expenses for the assessment year 1975-76. The Tribunal was instructed to refer these questions for decision, provide a consolidated statement of case for all three years, and the applications were disposed of without costs.</description>
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    <pubDate>Tue, 03 Mar 1987 00:00:00 +0530</pubDate>
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      <title>1987 (3) TMI 64 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=25576</link>
      <description>The court directed the Tribunal to refer the question of law regarding the relief under section 80J for the Viva division of the assessee-company for assessment years 1973-74, 1974-75, and 1975-76. It found discrepancies in the treatment of expenses incurred in providing tea, coffee, etc., to business constituents as entertainment expenses for the assessment year 1975-76. The Tribunal was instructed to refer these questions for decision, provide a consolidated statement of case for all three years, and the applications were disposed of without costs.</description>
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      <pubDate>Tue, 03 Mar 1987 00:00:00 +0530</pubDate>
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