1990 (11) TMI 31

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..... ct, 1961, at the instance of the Revenue, the following question of law has been referred to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the Income-tax Officer's disallowance of Rs. 40,910 under section 40(a)(v) of the Income-tax Act, 1961, out of the commission payment of Rs. 13,310 for the assessment year .....

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