1988 (2) TMI 10

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..... llows: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the sum of Rs. 36,585 added under section 40A(5) of the Income-tax Act, 1961 ?" The controversy sought to be raised in the said question appears to be settled by an earlier decision of this court in the case of Indian Leaf Tobacco Development Co. Ltd. v. CIT [1982] 13 .....

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