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1987 (1) TMI 38 - HC - Income TaxExtract: .......e to some extent and should not have been disallowed completely. This, in our opinion, does give rise to certain aspects of interpretation of the provisions of section 35B. We, therefore, call upon the Tribunal to draw up a statement of case and refer the above two questions for the decision of this court. This application is disposed of. No costs.
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