1984 (7) TMI 203

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....ance) in respect of E.C.G.C. charges of Rs. 83,490. The assessee exports engineering goods. The CIT (A) in the assessee's appeal, against the ITO's disallowance had accepted the assessee's claim regarding this item following his appellate order for the earlier year. 2. We have heard the parties. The CIT (A)'s finding has to be upheld following the ratio of the Special Bench decision in the case o....