1988 (8) TMI 49

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....ion 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). While making the assessment of the assessee for the assessment year 1979-80, the Income-tax Officer disallowed the claim of the assessee for deduction of a sum of Rs. 17,853 under section 40A(2) of the Act. Aggrieved by the order passed by the Income-tax Officer, the assessee preferred an appeal before the Appellate As....