1989 (4) TMI 71

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..... Act, 1961, the point in issue being whether the deduction is admissible to the assessee for the entire year even though the assessee had done the business in question for only 24 days during the relevant assessment year. The question of law referred in this behalf is in the following terms : "Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that deduction .....

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