COMMISSIONER OF INCOME TAX Vs. USHA VERMA

JUDGEMENT

(1.) IN these six references under the INcome-tax Act, 1961, the following question has been referred to this court:

(2.) COUNSEL for the parties have referred to the facts in I. T. R. No. 47 of 1985. These may be briefly noticed.

(3.) THE Assessing Officer-disallowed the deduction and held that the taxable income was Rs. 65,260.