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2002 (9) TMI 30

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....ons)<br>Dated:- 3-9-2002<br>- - -<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 refe....

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....ligible business or carrying on profession 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....

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