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1986 (7) TMI 52

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..... 1) of the Incometax Act, 1961, the Tribunal has referred the following three questions: " (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the assessment made by the Incometax Officer on the assessees under section 168 of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified .....

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