1993 (5) TMI 12

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Full Text of the Document

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....e following question of law has been referred to this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the order of the Commissioner of Income-tax (Appeals) for modification of the order of the Assessing Officer in respect of the disallowance made under section 37(3A) of the Income-tax Act, 1961, according to the correct interpre....