1992 (12) TMI 35

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....ed:- 3-12-1992<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : U. T. SHAH., DR. B. P. SARAF&nbsp; JUDGMENT The judgment of the court was delivered by DR. B. P. SARAF -J. - Under section 256(1) of ....

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....not apply but the ceiling of Rs. 72,000 contained in the proviso to section 40A(s)(a) read with section 40(c) would be applicable and consequently in vacating the Commissioner's order under section 26....