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1999 (9) TMI 5 - HC - Income Tax
Extract:
.......the Tribunal has done is to uphold the first appellate authority s decision, applying the provisions of the amended section 36(1)(vii) of the Act, and no question of law arises in the matter from such application of the provision to the facts of the case. The present application is, therefore, rejected. Rule is discharged with no order as to costs.