2000 (11) TMI 114

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....260A of the Income-tax Act, 1961, the appellant has prayed for determination of the following questions of law : "1. Whether the Tribunal was right in accepting the assessee's contention that the disallowance of Rs. 7,22,458 represented production incentive without recording any finding on the Assessing Officer's findings recorded in the assessment order in para. 8, that the assessee was not ab....