1977 (3) TMI 23

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..... for a direction to the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal) to refer the following question to this court : " Whether the Tribunal was justified and had material for holding that the assessee's case was covered by the provisions of rule 6DD(j) of the Income-tax Rules, 1962 ? " The Tribunal has in para. 4 of its order taken into consideration several circumst .....

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