1978 (1) TMI 23

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....f law have been referred for our opinion: "1. Whether, on the facts and in the circumstances of the case, the expenditure mentioned under s. 40A(3) includes expenditure by way of purchases ? 2. Whether, on the facts and in the circumstances of the case, the assessee was entitled to relief under r. 6DD of the I.T. Rules, 1962 ? " On the first question, a Bench of this court in U. P. Hardwa....