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1990 (12) TMI 323 - HC - Income TaxExtract: ....... not apply. If any expenditure falls within both the sections then s. 35E will apply. We are of the view that Tribunal has rightly rejected the application of the petitioner under s. 256 (1) of the IT Act and the petitioner has not succeeded in making out any case. In the result, this application under s. 256 (2) for making a reference is rejected.
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