1991 (4) TMI 30

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..... ear 1984-85. We have heard learned counsel for the parties and we are satisfied that the following two questions are statable questions of law and do arise out of the order of the Income-tax Appellate Tribunal : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to vacate the order of the Commissioner of Income-tax passed under .....

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