1988 (1) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Income-tax Act, 1961, the following question has been referred by the Tribunal as a question of law arising out of its order for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the assessee's claim for deduction of Rs. 76,649 was rightly allowed by the Tribunal ? " It is found as a fact, which is not in dispute, that in the assessment year 1972-73,....