2001 (2) TMI 96

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..... n, which at the instance of the Revenue, has been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "B", Delhi (in short "the Tribunal") "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income from the DDA flat purchased under the .....

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