1986 (9) TMI 35

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....d:- 25-9-1986<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : K. C. AGARWAL., R. K. GULATI JUDGMENT We have heard counsel for the Department. The only question raised in this application is whether t....

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....e's claim under section 35B of the Income-tax Act on repairs as well as on bonus. We do not find that in doing so, the Tribunal has committed any error of law. We are, therefore, of the opinion that n....