1991 (9) TMI 23

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Judge(s)  : A. P. MISHRA., DR. R. R. MISRA  JUDGMENT Connect with I.T.A. No. 213 of 1991. Having heard learned counsel for the parties, we find that the question raised in the present cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tation of the nature and scope of the provisions of section 37(2A) of the Act, the Income-tax Appellate Tribunal was justified in holding that the expenditure incurred by the assessee on providing min .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X