Revision Commissioner Theory Theories that import two items of machinery are allowed by ITO for scientific research in relation to only one machine by ITO, on the other hand allowed by the CIT. Deduction allowed by ITO Deductions do not have the power to review the issue with respect to the machine for which the deduction is allowed by the ITO. Section 263 to 1 4 1968 Impact of Indian Income Tax Acts, 1961, Sections 35 and 263
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