2000 (3) TMI 15

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Income Tax
Judge(s)  : S. H. KAPADIA., V. C. DAGA  JUDGMENT A short point which arises for consideration in this appeal is whether the expenditure incurred on hiring of yel .....

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..... ses on hiring taxis (yellow taxis). Therefore, section 37(3B) has no application to the facts of the present case. In the circumstances, we do not find any error of law in the decision of the Tribunal .....

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