1980 (10) TMI 15

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....ered by SOHANI J.-This is an application under s. 256(2) of the I.T. Act, 1961 hereinafter "the Act". The material facts giving rise to this application briefly are as follows: For the assessment years 1963-64 and 1964-65, the deduction claimed by the assessee on account of salary paid to Mrs. Indiraben Parekh, Mrs. Indramani Mandelia and Mrs. Sumitradevi Mandelia was disallowed by the ITO o....