1998 (2) TMI 123

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.... Decisions)<br>Dated:- 10-2-1998<br>Civil Appeal No 22 of 1989. - -<br>Income Tax<br>B. N. KIRPAL AND A. P. MISRA JJ. For the Appellant : T. L. V. Iyer, Senior Advocate (Mrs. Janaki Ramachandran, A....

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....13 which had been allowed by the Tribunal, because it had not made provision for the said amount in the accounting years relevant to the respective assessment years. In respect, of the assessment year....