1990 (4) TMI 45

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....Income Tax<br>Judge(s)&nbsp; : C. L. CHAUDHARY., B. N. KIRPAL&nbsp; JUDGMENT The judgment of the court was delivered by KIRPAL J. -The petitioner seeks reference of the following question of law to....

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....dent-assessee for research and development or not. The finding of fact by the Commissioner of Income-tax (Appeals) and which has been accepted by the Tribunal is that the machinery involved was in fac....