1982 (11) TMI 38

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..... udge(s) : SABYASACHI MUKHERJEE., SUHAS CHANDRA SEN JUDGMENT SABYASACHI MUKHARJI J.-In view of the facts found by the Tribunal, as recorded in the statement of the case, that the assessee was les .....

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..... revenue expenditure. The Tribunal has, however, directed that the development allowance in respect of the replacement of tea bushes should be allowed and further directed the AAC to take that point in .....

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