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Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (1) TMI AT This

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1981 (1) TMI 92 - AT - Income Tax

The appeal by the Department relates to the asst. yr.1972-73. The AAC directed the ITO to allow deduction under s. 80J for the asst. yr. 1971-72 not claimed in that year. The AAC's decision was upheld, and the appeal was dismissed.

 

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