1997 (8) TMI 54

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Full Text of the Document

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.... the instance of the assessee arising out of the assessment year 1975-76 seeking the opinion of the High Court on the following question of law: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in sustaining the disallowance of hotel expenses of partners amounting to Rs. 14,663 in the computation of the business income of the assessee-firm for the assessm....