KAMLAPAT MOTT LAL versus COMMISSIONER OF INCOME TAX (ADDL.).
Evaluating Expenses From Assessment Expenses in 1961 62 AAC Holding that it should be allowed for the initial year 1960. Was tax exemption exempt from income in 1961 and a re-examination under which the special exemption was exempted from the Indian Income Tax Act, 1961, sections 147, 148, 150 (1), 153 (3), 297 (2) ( d) The appeal to the Supreme Court was valid through (ii)
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