1996 (1) TMI 87

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..... section 256(2) of the Income-tax Act, 1961, by the Revenue requiring us to direct the Income-tax Appellate Tribunal to refer the following questions for the opinion of this court : " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in confirming the view of the Commissioner of Income-tax (Appeals) on the issue mentioned above ? (2 .....

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