1991 (3) TMI 24

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....r>Judge(s)  : B. N. SHRIKRISHNA., T. D. SUGLA  JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -This is the assessee's reference relating to its assessment for the asse....

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....llowances in the case of the assessee for the accounting period relevant to the assessment year 1973-74 under section 40A(5) of the Income-tax Act, 1961 ? " Counsel are agreed that a similar question....