1991 (3) TMI 62

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..... - Judge(s) : S. R. SINGH., B. P. JEEVAN REDDY JUDGMENT Under section 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question : "Whether, on the facts and in the ci .....

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..... annot be included in the assessee's capital for working out the deduction provided under section 80J of the Income-tax Act. Following that decision, the question referred is answered in the negative, .....

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