1986 (1) TMI 6

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..... nt. We have examined the matter carefully and we are of the opinion that there is no substance in the contention - Civil Appeal No 524 of 1983. - - - Dated:- 9-1-1986 - R. S. PATHAK AND SABYASACHI MUKHARJI JJ. For the Appellant : S. C. Manchanda, Senior Advocate (Miss. A. Subhashini, Advocate) For the Respondent : Harish Salve and Mrs. Anjali K. Verma, Advocates ORDER This ap .....

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..... d to call for a reference. The High Court likewise rejected the reference application moved by the Commissioner of Income-tax. Learned counsel for the Commissioner of Income-tax contends that the Appellate Tribunal erred in permitting the deduction of the claim made by the respondent. We have examined the matter carefully and we are of the opinion that there is no substance in the contention. T .....

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