2001 (9) TMI 49

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....(1) of the Income-tax Act, 1961 (in short 'the Act"), by the Income-tax Appellate Tribunal, Delhi Bench D (in short 'the Tribunal"): "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not directing the Income-tax Officer to work out the deduction under section 80J in accordance with said section as amended by section 17 of the Finance (No. 2) Act, 1980?"....