1988 (11) TMI 27

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.... S. S. SODHI J.-The question of law referred for the opinion of this court is as under : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal erred in law in confirming the order of the Appellate Assistant Commissioner of Income-tax holding that deduction allowed under section 80J falling under Chapter VIA of the Income-tax Act could not be considered a....