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2002 (1) TMI 12

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.... to our notice the facts from the record that the statutory bonus to the tune of Rs. 21,77,807 was claimed by the assessee even before the Assessing Officer. Mr. Ranka further submits that in fact Rs. 43,37,666 includes the bonus amount figure of Rs. 21,77,807 and that was disallowed. Even the Commissioner of Income-tax (Appeals) has not considered the submissions and disallowed the appeal on the ....