Clarification on applicability of the Expenditure-tax Act, 1987

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.... Dated 11/2/1994 The Board, vide Circular No. 645, dated 15-3-1993 (see [1993] 200 ITR (St.) 228) read with Circular No. 650, dated 31-5-1993 (see [1993] 202 ITR (St.) 18) had clarified that luxury ....