2002 (9) TMI 30

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....<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., K. RAVIRAJA PANDIAN. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.- The reference is at the instance of the assess....

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....on but the firm was carrying on the eligible business and hence was allowed deduction under section 32AB. Having perused the order of the Tribunal, we do not find any error therein. The deduction hav....