1991 (9) TMI 23

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....-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : A. P. MISHRA., DR. R. R. MISRA&nbsp; JUDGMENT Connect with I.T.A. No. 213 of 1991. Having heard learned counsel for the parties, we find that ....

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....law : " Whether, on a proper interpretation of the nature and scope of the provisions of section 37(2A) of the Act, the Income-tax Appellate Tribunal was justified in holding that the expenditure i....