2000 (11) TMI 114

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....ANA High Court - HC<br>Dated:- 15-11-2000<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : G. S. SINGHVI., N. K. SUD&nbsp; JUDGMENT In this appeal filed under section 260A of the Income-tax Act, 1961, the....

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....duction incentive by production of records ? 2. Whether the Tribunal was right in deleting the disallowance of Rs. 7,22,458 by relying upon the Delhi High Court ruling in the case of CIT v. Autopins ....