1996 (2) TMI 22

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..... JUDGMENT The judgment of the court was delivered by K. A. THANIKKACHALAM J.--In pursuance of the direction given by this court in its order dated February 23, 1981, in T. C. P. No. 455 of 1980, the Tribunal referred the following question for the opinion of this court under section 256(2) of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of this case, the Appella .....

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