1998 (3) TMI 48

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..... to us for the assessment years 1976-77, 1978-79, 1979-80 and 1980-81 for our consideration under section 256(1) of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in treating the interest receipts from fixed deposits held in banks as profits and gains derived from an industrial undertaking for the purpose of section 8 .....

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