1986 (8) TMI 45

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..... ., N. D. OJHA JUDGMENT Having heard, counsel for the applicant, we are of the opinion that the following two questions are questions of law arising out of the appellate order of the Income-tax Ap .....

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..... owance should be allowed to the assessee according to the provisions of section 32A of the Income-tax Act ? " We accordingly direct the Income-tax Appellate Tribunal, Delhi Bench, New Delhi, to draw .....

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