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1991 (9) TMI 23 - HC - Income Tax

The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a question of law regarding the interpretation of section 37(2A) of the Act related to expenditure on providing mineral and aerated water to foreign customers for their opinion. (Case citation: 1991 (9) TMI 23 - ALLAHABAD High Court)

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