Allahabad H.C : Whether, on the facts and circumstances of the case, the Tribunal erred in law in holding that the deduction under s. 80C was claimable by the assessee in respect of NSCs purchased out of sale proceeds of motor-cycle and out of loan secured on the basis of the NSCs purchased in the same financial year ?
High Court Of Allahabad CIT vs. Ramesh Chandra Khandelwal R.K. Agrawal & K.N. Ojha, JJ. IT Ref. 14 of 1989 […]