Bench: S.SUJATHA,RAVI V HOSMANI
Capital Employed’ for allowing deduction under Section 35D of the IT Act? 2. Whether, in the facts and in the circumstances of the case, the Tribunal is - 3 - right in law in holding that the cost of acquisition of companies cannot be treated as asset for allowing deduction under Section 35D of the IT Act? 3. Whether, in the facts