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1990 (4) TMI 43 - ALLAHABAD HIGH COURTExtract: .......ties side and, in these circumstances, the question of any add back from the profit and loss account did not arise. The Tribunal, therefore, refused to interfere with the order of the Appellate Assistant Commissioner. No error in the approach taken by the Tribunal was pointed out to us. Accordingly, the application under section 256(2) is rejected.
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