1991 (3) TMI 76

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..... ssioner of Income-tax, Bhopal, praying for a direction to the Income-tax Appellate Tribunal, Indore Bench, to frame the following question and refer it to this court for its opinion : "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in directing the Incometax Officer to apply the decision of the Madhya Pradesh High Court in the cas .....

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