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1990 (4) TMI 42

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..... two questions of law which, admittedly, are similar to the questions for which reference has already been made by the Tribunal under section 256(l) of the Income-Act, 1961. In view thereof we direct the Tribunal to state the case and refer the following two questions of law to this court : " 1. Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that th .....

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