1989 (10) TMI 13

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..... f 1987. This is an application under section 256(2) of the Income-tax Act, 1961, hereinafter referred to as "the Act". While framing the assessment for the assessment year in question, the Income-tax Officer rejected the claim made by the assessee that the expenditure incurred on account of royalty paid to Shri Jaikishan and Jagdishchander for the use of goodwill of the National Soap Industry .....

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