2013 (3) TMI 698

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....ppeal by the revenue for the assessment year 2006-07, following question of law is raised for our consideration;- " Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in upholding the order of the CIT(A) allowing the deduction under Section 36(1)(iii) of the Income Tax Act, on proportionate expenditure allocable to the work in progress forming p....