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1973 (7) TMI 8 - HC - Income Tax" Whether Tribunal was right in holding that the provisions of section 23A(1) of the Indian Income-tax Act, 1922, were not applicable to the case of Messrs. Uttam Singh Duggal & Co. P. Ltd., New Delhi, for the assessment year 1955-56 ? " - Whether Tribunal's finding that due to amounts disallowed and amounts remaining uncollected no larger could had been declared by the assessee-company would be justified - Reference answered in the affrimative viz., in favour of the assessee and against the revenue.
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