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1980 (10) TMI 19 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......nt in the earlier assessment year. Apparently, the assessee s claim regarding its deduction from its taxable income for the current assessment year, cannot be allowed. The third question is, therefore, answered in the affirmative, i.e., in favour of the revenue and against the assessee. There shall be no order as to costs. B. S. DHILLON J.-I agree.