1996 (2) TMI 82

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..... KASH., M. C. AGARWAL JUDGMENT The Revenue has made this application under section 256(2) of the Income-tax Act, 1961, requiring us to direct the Income-tax Appellate Tribunal to refer the followi .....

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..... nd in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee, a salaried employee of the LIC of India, was entitled to deduction at 40 per c .....

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