2002 (1) TMI 17

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.... for the opinion of the court: "Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that the assessee was not entitled to claim the amount in question as deduction on account of difference in the exchange rate by devaluation on December 22, 1981, which was about two months after the close of the accounting year?" The relevant assessment year is 1982-83. The....