1991 (9) TMI 23

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..... : 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 case is the same a .....

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..... 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 mineral and aerat .....

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