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1981 (8) TMI 15

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..... ppellate Tribunal, Bombay Bench 'C', under s. 256(1) of the I.T. Act, 1961, is as follows : " Whether on a proper interpretation of sections 43(1) and 43(6)(b) of the Income-tax Act, 1961, in arriving at the actual cost/written down value of assets, which were in existence when the new Act came into force, any adjustment should be made on account of contributions paid by customers other than Gov .....

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