1991 (1) TMI 107

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..... BE JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-By this application under section 256(2) of the Income-tax Act, 1961, the Revenue is asking for the following ques .....

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..... tax (Appeals) clearly records the finding that there was no fresh construction and that what was indeed done was to restore the building to its earlier position and to repair the damage caused by the .....

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