2002 (4) TMI 41

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..... e assessee claimed a deduction of Rs.2,60,477. The claim was disallowed by the Assessing Officer. The Commissioner (Appeals) granted the relief. The order has been affirmed by the Tribunal. The Revenue challenges this order and maintains that the following substantial question of law arises for decision by this court: "Whether, on the facts and in the circumstances of the case, the Income tax App .....

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