1996 (3) TMI 114

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....1, referring the following question for our opinion : " Whether, on the facts and circumstances of the case, the sum of Rs. 18,022 was allowable as a deduction in computing the business income of the assessee ? " We have heard learned standing counsel for the Department. None appears for the assessee, although he has been served with notice. The assessee is a registered firm and the relev....