1986 (1) TMI 5

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...., Advocate) For the Respondent : S. T. Desai, Senior Advocate (Naunit Lal, Advocate) ORDER This appeal by special leave is directed against the judgment of the Bombay High Court declining to call for a reference from the Income-tax Appellate Tribunal. In the assessment proceedings for the assessment year 1972-73, the respondent claimed a deduction on account of provision made by it tow....