2000 (2) TMI 24

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..... 1-2-2000
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Income Tax
Business Expenditure, Central Board Of Direct Taxes
Judge(s) : S. H. KAPADIA., A. P. SHAH. JUDGMENT The short point which arises for consideration in this refe .....

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..... , it has been held by the Supreme Court that the notification issued by the Central Board of Direct Taxes cannot curtail the scope of deduction granted by the Income-tax Act, 1961. In view of the sa .....

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