1997 (7) TMI 21

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..... ANIKKACHALAM., K. P. SIVASUBRAMANIAM K. A. Thanikkachalam J. At the instance of the department, the Tribunal referred the following common question for the opinion of this court for the assessmen .....

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..... Salem Co-operative Sugar Mills Ltd. (1998) 229 ITR 285, wherein this court hold that the amount set apart for "molasses storage fund" is an allowable deduction. Inasmuch as the order passed by the Tr .....

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