1978 (8) TMI 2

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..... for the opinion of this court : "Whether on the facts and in the circumstances of the case, the deduction referred to in section 36(1)(viii) of the Act envisages 25 per cent. of the total income before deduction of the amount so allowed or of the total assessed income? " The assessee is the Bihar State Financial Corporation. The total income of the assessee determined by the ITO from all sour .....

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