1992 (3) TMI 51

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..... , G. C. GARG JUDGMENT There is an apparent conflict of judicial opinion on the legal issue sought to be raised here. The High Court of Gauhati in CWT v. Harendra Prasad Singh [1991] 191 ITR 387 a .....

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..... se for us to direct the Tribunal to make a reference to this court of the question posed. We order accordingly. [The question of law referred to the High Court was " whether, on the facts and in the .....

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