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1996 (9) TMI 169 - ITAT CALCUTTA-B
Extract:
....... now before us against the CIT(A) s order under section 154, in the light of the judgment of the Supreme Court in the case of Kapurchand Shrimal v. CIT 1981 131 ITR 451, we have to issue consequential directions, which we hereby do to the effect that the assessee would not be entitled to any deduction pursuant to the CIT(A) s order dated 23-7-1995.