1986 (7) TMI 21

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..... a direction to the Tribunal to draw up a statement of the case and to refer the following question of law for our opinion : " Whether on the facts and in the circumstances of the present case, the Tribunal was justified in holding that interest paid by the assessee to the minors on the gift made by the partners by mere book entries is to be allowed under section 37(1) of the Income-tax Act, 196 .....

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