1987 (3) TMI 11

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....d is a question of law in view of the Explanation introduced in section 37(2A) with retrospective effect from 1976. In our opinion, the other questions are all questions of fact. So far as question No. 2 is concerned, both the Commissioner of Income-tax (Appeals) and the Tribunal have found that a part of the expenses incurred on V. H. Dalmia relating to M/s. Delton Properties Ltd. was met out ....