1991 (4) TMI 76

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....rred for our opinion reads as under : "Whether, on the facts and in the circumstances of the case, the amounts of Rs. 3,11,669 and Rs. 2,79,720 being the deductions admissible under section 80J for the assessment years 1974-75 and 1975-76 respectively could not be considered as sums 'not includible' in income for income-tax assessment and, therefore, would not fall for deduction under rule 4 fo....