2006 (12) TMI 76

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.... This appeal has been filed against the impugned judgment dated July 23, 2004 of the Punjab and Haryana High Court in ITA Nos. 8-9 of 2003. 3. Heard learned counsel for the parties and perused the record. 4. The appellant-assessee is a company engaged in the business of civil construction.  It claimed for deduction under Section 32AB of the Income Tax Act, 1961, which was raised as an addit....