1989 (9) TMI 76

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..... JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -The two questions to be, answered in this reference relate to the assessment year 1972-73. They read thus : "(1) Whether .....

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..... Second schedule to the Surtax Act did not apply, since the deduction allowed under section 80-I formed part of the total income ? " The first question must be answered in the negative and in favour .....

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