1990 (12) TMI 63

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....1961, the Tribunal has stated the following question : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was legally correct in law in deleting the additions made by the Income-tax Officer under section 40(b) of the Income-tax Act, 1961, and as confirmed by the Appellate Assistant Commissioner ?" In this case, the assessee is a registered firm. The assessment ye....