Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law...

Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law before hearing appeal bipartite - issue remanded to High Court for consideration the substantial question of law that whether the respondent Bank is an industrial undertaking so as to entitle them to claim deduction u/s 35D. .....

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