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1982 (1) TMI 17 - PUNJAB AND HARYANA HIGH COURT
Extract:
....... circumstance which could justify non-compliance with the provisions of sub-s. (3) of s. 40A of the Act and as such the Tribunal rightly maintained the disallowance of Rs. 28,231 in computing the taxable income of the assessee. Accordingly, question No. (3) is answered in the affirmative, in favour of the Revenue and against the assessee. No costs.