1990 (8) TMI 18

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....Act, 1961 (hereinafter referred to as " the Act "), at the instance of the assessee, the following common question of law has been referred to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the appellant is not entitled to deduction under section 35B of the Income-tax Act, 1961, for the assessmen....