2007 (3) TMI 727

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.... section 256(1) of the Income-tax Act, 1961, the following questions of law have been referred for our opinion:- "1. Whether on the facts and circumstances of the case, and in true interpretation of section 15A(1)(a) of the U.P. Sales-tax Act the assessee was entitled to the deduction of Rs. 77,757 as allowable revenue expenditure in computing its income for the accounting period relevant....