2002 (9) TMI 30

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..... rying on the eligible business and hence was allowed deduction under section 32AB. - The question is answered in favour of the Revenue and against the assessee. - - - - - Dated:- 3-9-2002 - Judge(s) : R. JAYASIMHA BABU., K. RAVIRAJA PANDIAN. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.- The reference is at the instance of the assessee who has not appeared befo .....

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